Scope: including contracts for supply, pre-purchase, procurement, purchase and sale, combined cooperation and adjustment.
Tax rate: 0.03% of the purchase and sale amount.
Taxpayer: the contractor.
Second, the construction and installation project contract
Scope: Including construction and installation project contracting.
Tax rate: 0.03% of the decal contract amount.
Taxpayer: the contractor.
Third, technology contracts.
Business scope: including technology development, transfer, consulting and service contracts.
Tax rate: 0.03% of the amount.
Taxpayer: the contractor.
Fourth, the loan contract
Scope: Banks and other financial institutions and borrowers.
Tax rate: 0.005% of the loan amount.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
Verb (abbreviation of verb) property lease contract
Scope: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Tax rate: Apply decals according to the rental amount 1‰ (one thousandth). If the tax amount is less than 1 yuan, press 1 yuan for decal.
Taxpayer: the contractor.
VI. Warehousing Contract
Scope: Including warehousing and storage contracts.
Tax rate: 0. 1% decals are based on warehousing and storage fees.
Taxpayer: the contractor.
Note: If the warehouse receipt or stack sheet is used as a contract, it shall be stamped according to the contract.
Seven. propertyinsurancecontract
Scope: Insurance contracts including property, liability, guarantee and credit.
Tax rate: 0.65438+ 0% of premium income.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
Eight, business books
Scope: production and operation account books. Production and operation account books.
Tax rate: The account book for recording funds shall be stamped at 0.05% of the total paid-in capital and capital reserve.
Taxpayer: Bookkeeper.
Nine, the contract of carriage of goods
Business scope: including civil air transport, railway transport, sea transport, inland river transport, road transport and combined transport contracts.
Tax rate: 0.05% of the transportation cost.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
X. documents evidencing the transfer of property rights
Scope: including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, etc.
Tax rate: 0.05% of the amount.
Taxpayer: Obviously.
XI。 Processing contract
Business scope: including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts.
Tax rate: 0.05% of processing or contracting income.
Taxpayer: the contractor.
Twelve, the construction project survey and design contract
Scope: including survey and design contract.
Tax rate: the subsidy fee is 0.05% of the charge.
Taxpayer: the contractor.
Thirteen. Rights and license photos
Scope: Including house property right certificate, industrial and commercial business license and trademark registration certificate issued by government departments.
Tax rate: applique 5 yuan by piece.
Taxpayer: payee