There are three major categories of accounting tax declaration stamps: economic contracts, property rights transfer documents, and business account books.
1. Economic Contracts
The tax item and tax rate table lists 10 major categories of contracts. They are:
(1) Purchase and sale contract.
(2) Processing contract.
(3) Construction project survey and design contract.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Goods transportation contract.
(7) Warehousing and custody contract.
(8) Loan contract.
(9) Property insurance contract.
(10) Technology contract.
2. Property rights transfer documents
Property rights transfer is the act of changing the property rights relationship, which is reflected in the change of the property rights subject. Property rights transfer documents are civil legal documents entered into between the property rights transferor and the transferee during the process of property rights changes such as sale, exchange, inheritance, donation, division, etc.
The property rights transfer documents included in my country’s stamp tax items include property rights transfer documents for five property rights including property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology.
Among them, property ownership transfer documents refer to the documents for the transfer of ownership of real estate and movable property registered by government management agencies, including stocks issued to the public by joint-stock enterprises, due to purchase, inheritance and , the property rights transfer document written by the donation. The other four items are property rights transfer documents for intangible assets.
In addition, stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.
3. Business account books
According to the different contents reflected in the business account books, the tax items are divided into two categories: account books recording funds (referred to as fund account books) and other business account books to facilitate separation. There are two tax calculation methods: tax based on amount and tax based on piece.
(1) Fund account book.
(2) Other business account books.
Stamp tax declaration time:
1. Stamp tax is declared on a monthly basis. The stamp tax for the previous month must be declared before the 15th of each month. You have already delayed your tax payment. Please hurry up and declare the stamp tax from June to December before the 15th of this month. Enterprises can check and pay the tax by themselves without late fees and penalties. If they wait until the tax is checked, they will not be exempted.
2. For enterprises, stamp tax must be paid in at least three situations. The purchase and sale contract is one of them. There is also accounting book stamp tax, which is 5 yuan each, and paid-in capital stamp tax, which is calculated based on the paid-in capital of RMB 10,000. Five-fifths of it is paid in one lump sum in the month in which the capital is received.
3. To declare and pay stamp tax, you can declare it online, or you can go to the local tax hall to buy a tax stamp or fill in a form to declare.
The above content refers to Baidu Encyclopedia-Stamp Duty