1. Is the labor contract subject to stamp duty?
According to Article 2 of the Provisional Regulations on Stamp Duty, stamp duty is not required for labor contracts.
Provisional Regulations on Stamp Duty Article 2 The following documents are taxable documents: purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; Document of property right transfer; Business books; Rights and permits; Other tax vouchers determined by the Ministry of Finance.
2. What is the contract stamp duty rate?
(1) At present, the tax rate of stamp duty is divided into five grades: 0.05‰, 0.3‰, 0.5‰, 1‰ and 2‰, which are applicable to all kinds of contracts, contractual documents, property rights transfer documents and business account books to record funds.
(2) Stamp duty items
1, purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale, combination cooperation, adjustment and other contracts.
According to the purchase and sale amount of 0.3‰ decals.
2. Processing contract
Including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts, according to the processing or contracting income of 0.5‰ decals.
3, the construction project survey and design contract
Including survey and design contracts, 0.5‰ decals will be charged.
4, construction and installation project contract
Including the construction and installation project contract, the decal shall be applied at 0.3‰ of the contract amount.
5. Property lease contract
Including the lease of houses, ships, planes, motor vehicles, machinery, appliances, equipment and other contracts, decals shall be applied at the lease amount of 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.
6. Contract of carriage of goods
Including civil air transport, railway transport, maritime transport and combined transport contracts.
According to the transportation cost of 0.5‰, if the document is used as a contract, it shall be handled according to the contract.
7. Warehousing contract
Including warehousing contract, decals shall be executed according to warehousing cost 1‰.
8. Loan contract
Banks and other financial institutions and borrowers apply for decals at 0.05‰ of the loan amount.
If the document is a contract, it shall be sealed according to the contract.
9. Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts, the premium income is 1‰.
10, technical contract
Including technology development, transfer, consultation, service and other contracts, 0.3‰ of the amount shall be applied.
1 1, property transfer certificate
Including property ownership, copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract, etc. , according to the amount of 0.5‰ decals.
Third, the concept of stamp duty.
Stamp duty is a kind of tax levied on various contracts, property rights transfer documents, business books, rights permits and other taxable documents signed in economic activities. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China. According to Article 2 of the Provisional Regulations on Stamp Duty, stamp duty is not required for labor contracts.