1. Do I need to pay stamp duty for the sales contract?
Both parties to the sales contract must pay stamp duty. Stamp duty, as an ancient tax, requires the government to stamp when people use contracts and loan certificates to ensure the legal effect of the certificates. The government uses stamp duty to collect this part of the expenses, which has increased a lot of fiscal revenue for the government. The stamp duty of the sales contract is calculated according to the subject matter of the contract, which is three ten thousandths. The subject matter of this contract is aimed at both parties, and of course both parties have to pay.
Second, the scope of stamp duty collection.
The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:
1. The Economic Contract Tax Items and Rates Table lists 10 contracts. They are:
(1) purchase and sale contract.
(2) Processing contract.
(3) contracts for survey and design of construction projects.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Contracts of carriage of goods.
(7) warehousing contract.
(8) loan contract.
(9) Property insurance contract.
(10) technology contract.
2. Transfer of property rights Transfer of property rights refers to the change of property rights relations, which is manifested in the change of the subject of property rights. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right. The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets property rights. In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights.
3. According to the different contents reflected in the business account books, the business account books are divided into two categories: the account books for recording funds (referred to as fund account books) and other business account books, and two tax calculation methods, namely, volume tax calculation and piece tax calculation, are adopted.
(1) fund account book.
(2) Other business books.
To sum up, stamp duty is a tax levied by government departments to ensure the legal effect of contracts and provide corresponding vouchers. Named after stamping the taxable certificate as a sign of tax payment. As a sales contract, both buyers and sellers need to pay in accordance with relevant laws and regulations.