Stamp duty tax item and rate table (2022 version, effective from July 1, 2022)
Tax item and rate remarks contract (referring to the written contract) loan contract 0.00% of the loan amount Five refers to the loan contract between banking financial institutions, other financial institutions established with the approval of the Banking Regulatory Authority of the State Council and the borrower (excluding inter-bank lending). 0.50% of the rent of the financial lease contract? 0.5% of the purchase and sale contract price Three-tenths refers to three-ten thousandths of the remuneration in a movable property sales contract (excluding personal property sales contracts); three-ten thousandths of the construction project contract price; and three-ten thousandths of the transportation cost in a transportation contract. It refers to freight contracts and more. Three thousandths of the price, remuneration or usage fee of the technology contract in the multimodal transport contract (excluding the pipeline transportation contract) does not include one thousandth of the rent of the lease contract for the transfer of patent rights and proprietary technology use rights? The storage fee of the custody contract One thousandth of the warehousing fee for a warehousing contract? One thousandth of the insurance premium for a property insurance contract, excluding reinsurance contracts. Five thousandths of the price of the land use rights transfer document. The transfer includes buying and selling (sale) ), inheritance, gift, exchange, division of land use rights, ownership transfer documents of buildings and structures such as houses (excluding land contract management rights and transfer of land management rights), equity transfer documents (excluding 5/10,000ths of the price of the transfer documents for the exclusive right to use trademarks, copyrights, patents, and know-how rights (for which stamp duty is payable on securities transactions) 3/10,000s of the price of the transfer documents of Suga's accounting books (share capital) and total capital reserves Two and a half thousandths of the amount? One thousandth of the securities transaction amount?