2. The tax rate of some tax items is reduced.
3. Compared with the original Provisional Regulations on Stamp Duty, the Stamp Tax Law further clarifies the time limit and place of tax payment.
4. Tax basis.
5. Taxpayers pay taxes directly according to the actually calculated tax amount.
6. Provisions on stamp duty withholding agents have been added.
1. What are the changes in tax items?
There are four categories of tax items in the Stamp Tax Law: contract (written contract), certificate of property right transfer, business account book and securities transaction, and 17 detailed tax items. Compared with the original Provisional Regulations on Stamp Duty, the stamp tax law has deleted the tax items of "rights, licenses" and "other tax receipts determined by the Ministry of Finance" listed in the latter.
2. What changes have taken place in the tax rate? ? The tax rate of some tax items is lowered:
1. The original processing contract was renamed as a contract, and the tax rate was reduced from five ten thousandths to three ten thousandths.
2. The original construction project survey and design contract and construction and installation project contract are adjusted to construction project contracts, and the tax rate is three ten thousandths.
3. The original contract of carriage of goods was renamed as the contract of carriage, and the tax rate was reduced from five ten thousandths to three ten thousandths.
4. The original Provisional Regulations on Stamp Duty was not subdivided under the tax item, but the Stamp Tax Law has refined this tax item, and the tax rate of transfer documents of trademark exclusive right, copyright, patent right and proprietary technology use right has been reduced from five ten thousandths to three ten thousandths;
5. For business books, only paid-in capital (share capital) and total capital reserve are taxed, and the tax rate is reduced from 0.5% to 2.5%.
3. How to stipulate the tax payment period and tax payment place?
Compared with the original provisional regulations on stamp duty, the stamp tax law further clarifies the time limit and place of tax payment.
Tax payment period:
1. Taxpayers should declare and pay taxes every quarter or within 15 days after the end of the year.
2. Taxpayers shall declare and pay taxes within 15 days from the date of tax payment obligation.
3. Stamp duty on securities transactions shall be paid on a weekly basis-the withholding agent of stamp duty on securities transactions shall report the tax paid and the settled interest to the bank within five days after the end of each week.
Tax payment place:
1. If the taxpayer is a unit, it shall report and pay the stamp duty to the competent tax authority where its institution is located.
2. If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authority where the taxable certificate is located or where the taxpayer lives.
3. If the property right of real estate is transferred, the taxpayer shall declare and pay stamp duty to the local competent tax authorities.
4. How to stipulate the tax basis?
1. The tax basis does not include the listed VAT.
2. If the amount is not specified in the taxable contract or property right transfer document, the tax basis shall be determined according to the actual settlement amount. If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of signing the contract and the transfer of property rights; If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.
3. If the same taxable voucher contains more than two tax items and the amounts are listed separately, the taxable amount shall be calculated separately according to the applicable tax items and tax rates; If the amount is not specified separately, a higher tax rate shall apply.
5. What has happened to the mantissa of the taxable amount?
Article 3 of the original Provisional Regulations on Stamp Duty was deleted from the Stamp Tax Law: "If the tax payable is less than 1 jiao, stamp duty shall be exempted. If the tax payable exceeds one corner, and the tax mantissa is less than five points, it will be paid at one corner. " Taxpayers pay taxes directly according to the actually calculated tax amount.
6. How do overseas units or individuals pay stamp duty?
Compared with the original Provisional Regulations on Stamp Duty, the provisions on stamp duty withholding agents have been added to the Stamp Tax Law. Article 14 of the Stamp Tax Law stipulates: "If a taxpayer is an overseas unit or individual and has an agent in China, its domestic agent shall be the withholding agent; If there is no agent in China, the taxpayer shall declare and pay the stamp duty by himself, and the specific measures shall be formulated by the competent tax department of the State Council. "
How to declare stamp duty in 2022
1. Log in to the electronic tax bureau, enter the "I want to pay taxes" page, and select tax declaration and payment;
2. Select the comprehensive declaration and find the consolidated tax declaration of relevant tax items; ?
3. Select stamp duty in the list of tax items, and click the tax source collection on the right;
4. Click Add Favorite Information; ?
5. Click Add, select the tax item to be taxed, enter the tax amount, and click Save; ?
6. Check the saved stamp tax source collection form and click Next;
7. The system automatically generates a stamp duty declaration form, rechecks the declaration content, and then clicks Declare if it is correct.
Stamp duty can be applied not only online, but also at the local national tax hall. Stamp duty is a very common behavior tax. As long as taxable income is due to personal behavior, it is accompanied by the responsibility of paying taxes. The time when the tax payable certificate is presented or collected is the time when the duty to pay stamp duty occurs.
Legal basis:
Article 1 of the stamp tax law
Units and individuals that issue taxable vouchers and conduct securities transactions in People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Law.
Units and individuals that collect taxable vouchers for domestic use outside People's Republic of China (PRC) and within China shall pay stamp duty in accordance with the provisions of this Law.