Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents; land use rights transfer contracts, land use rights transfer contracts, commercial housing sales contracts and other power transfer documents contract.
Property transfer documents refer to documents established for the sale, inheritance, donation, exchange, division, etc. of property rights of units and individuals, including property ownership, copyright, trademark exclusive rights, patent rights, and proprietary technology. The transfer document written when the right of use, etc. is transferred. The documents for the transfer of property ownership refer to the documents for the transfer of ownership of movable and immovable property registered with the government management agency, as well as the documents for the transfer of enterprise equity. The tax law stipulates that stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on the property rights transfer documents.
According to the provisions of the "Interim Regulations of the People's Republic of China on Stamp Duty" (State Council Order No. 11), the property rights transfer document shall be decaled at 50,000% of the amount stated; "The People's Republic of China and the People's Republic of China on Stamp Duty" Article 16 of the Implementation Rules of the Interim Regulations on State Stamp Duty ([1988] Cai Shui Zi No. 255) stipulates: The property transfer document shall be affixed by the holder of the document. If no stamp is affixed or less stamp is affixed, the holder of the document shall be responsible for subsidy. printing. If the established documents are signed in the form of a contract, the full amount shall be stamped separately by all parties holding the documents. Therefore, stamp duty on transfer of property rights shall be levied on the amount stated in the contract.
Property rights transfer documents refer to documents established for the sale, inheritance, donation, exchange, and division of property rights of units and individuals. The scope of collection of "property ownership" transfer data refers to the documents for the transfer of ownership of movable and immovable property registered by government management agencies, as well as the documents for the transfer of enterprise equity, and includes "personal documents" signed by individuals who donate real estate free of charge. Registration form for free gift of real estate." After the taxpayer has paid the tax, the tax authority (or other collection authority) should stamp the "personal free gift seal" on the taxpayer's stamp tax payment voucher.
Supplement:
1. Vouchers with a contractual nature: agreements, deeds, contracts, documents, confirmations and other vouchers with various names. (Documents, cards, books, forms,)
2. Unfulfilled contracts also have to pay taxes
3. If there is no contract, you can use receipts and invoices to pay taxes
4. The tax calculation basis in the property rights transfer document is the amount stated