Based on the nature of taxable vouchers, taxpayers calculate the tax payable according to the proportional tax rate or the fixed amount per piece, and the specific implementation is in accordance with the "Stamp Duty Items and Rates Table". The stamp tax rate for loan contracts is 0.5%.
The scope of stamp tax collection:
1. 0.3‰ for purchase and sale contracts;
2. 0.5‰ for processing contract;
3. Construction project survey and design contract 0.5‰;
4. Construction and installation project contract 0.3‰;
5. Property leasing contract 1‰;
6 , Goods transportation contract 0.5‰;
7. Warehousing and custody contract 1‰;
8. Loan contract 0.05‰;
9. Property insurance contract 1 ‰;
10. Technology contract 0.3‰;
11. Property transfer documents 0.5‰;
12. Business account books
(1) Account books recording funds 0.5‰;
(2) Other account books 5 yuan each;
13. Rights and licenses 5 yuan each;
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14. Stock trading 3‰.
Contracts and tax rates that require stamp duty:
1. Purchase and sales contract: 30,000% of sales revenue;
2. Processing contract: According to the income from processing or contracting * 50,000ths;
3. Construction project survey and design contracts: according to the contracted amount * 30,000ths;
4. Construction and installation Project contract: According to the contract amount * three thousandths;
5. Property leasing contract: According to the lease amount * one thousandth;
6. Cargo transportation contract: According to the transportation cost * 0.05%;
7. Warehousing and storage contract: according to the storage and warehousing cost * 1.000%;
8. Loan contract: according to the loan Amount * 0.5 thousandth;
9. Property insurance contract: According to the amount of insurance premium The amount stated in the contract * 0.3% Accounting Forum;
12. Business account books, including production and operation account books, are discounted at 50,000% of the total amount of paid-in capital and capital reserves;
13. Rights and licenses: Decals are $5 each.
I hope the above content will be helpful to you. If you still have any questions, please consult a professional lawyer.
Legal basis:
Article 2 of the "Interim Regulations of the People's Republic of China on Stamp Duties"
The following vouchers are taxable vouchers: (1) Purchase and sale , processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technology contracts or vouchers of a contractual nature; (2) Property transfer documents; (3) Business account books; (4) Rights, License; (5) Other certificates of taxation determined by the Ministry of Finance.