Policy of halving stamp duty in 2022

In 2022, the policy of halving stamp duty is to levy stamp duty on the capital account books set up by taxpayers according to the paid-in capital and total capital reserve, and other account books are exempt from piecework collection. The scope of stamp duty collection is as follows:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.

The vouchers that can be exempted from stamp duty are as follows:

1. Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

2. The property owner donates the property to the government, social welfare units and schools that support the elderly and the disabled;

3, the purchase department designated by the state and the villagers' committee, individual farmers signed the purchase contract of agricultural and sideline products;

4. Interest-free and discounted loan contracts;

Contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

6. Property right transfer documents signed by the enterprise due to restructuring;

7, farmers' professional cooperatives and cooperative members signed the purchase and sale contract of agricultural products and agricultural means of production;

8. Lease contracts signed by individuals for renting or renting houses, relevant certificates of low-rent housing, affordable housing management units and low-rent housing and affordable housing, and relevant certificates of low-rent housing lessees, affordable housing purchasers and low-rent housing and affordable housing.

Legal basis: Article 3 of People's Republic of China (PRC) Tax Collection and Management Law.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.