Frequently asked questions about stamp duty
1. Technology contracts belong to the scope of stamp duty, so which ones belong to technology contracts?
A: Technology contracts include technology transfer contracts, technology consulting contracts, technology service contracts and technology development contracts. But we should pay attention to technology transfer contracts, because different tax rates are applicable to technology transfer contracts. Technology contract tax items are applicable to the transfer of patent application rights and non-patented technology transfer contracts in technology transfer contracts; The applicable tax rate is 0.3‰. However, the contract and documentary evidence of patent transfer and patent license are applicable to the tax item of "documentary evidence of property right transfer". The applicable tax rate is 0.5‰, so be careful not to choose the wrong tax rate when related contracts are involved.
2. Is the contract concluded by general laws, regulations, accounting and auditing consulting books a technical consultation?
A: Actually, it's not a technical consultation, so there is no need to pay stamp duty on the contract.
Nowadays, online shopping is very popular. Is it necessary to pay stamp duty for electronic orders signed by selling goods through the internet?
Stamp duty should be paid for electronic orders signed through online sales of goods, and stamp duty can be levied according to regulations with reference to various taxable documents. For example, if the goods are for sale, the tax rate of stamp duty is 0.3‰ of the tax item of the purchase and sale contract.
4. How to decal a contract with uncertain tax amount?
A: Some contracts have no definite amount as the tax basis when they are signed, such as patent technology transfer contracts, and their income is determined according to a certain proportion of sales income; There is also a real estate lease contract, which does not specify the specific lease term, but only stipulates the rent standard. For this kind of contract with uncertain tax amount, a fixed tax rate can be adopted when signing the contract, that is, a five-yuan decal, and the amount will be determined later. If there is a tax basis, stamp duty will be paid again.