The types of stamp duty include purchase and sale contracts, processing contracts, warehousing contracts, loan contracts, property transfer certificates, business account books, real estate licenses, etc. Taxpayers who need to collect stamp duty need to pay taxes at the prescribed tax rate. 1. What are the types of stamp duty: 1. Purchase and sale, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; 2. Documents certifying the transfer of property rights; 3. Business books; 4. Photos of real estate license, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license; 5. Other tax vouchers determined by the Ministry of Finance. Second, the concept of stamp duty Stamp duty is a kind of tax levied on the act of signing books and receiving legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. The Legal Express reminds you that the taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books in China and receive prescribed economic vouchers. Three. Items that can be temporarily exempted from stamp duty are as follows: 1. 2. The document that the property owner donated the property to the government, social welfare units and schools is tax-free; 3. The purchase contracts of agricultural and sideline products signed by the purchasing departments designated by the state, villagers' committees and individual farmers are tax-free; 4. Interest-free and discounted loan contracts are tax-free; 5. Contracts in which foreign governments or international financial organizations provide preferential loans to Chinese governments and national financial institutions are tax-free; 6. The residential lease contract signed by the real estate management department and the individual is tax-free; 7. Agricultural and animal husbandry insurance contracts are tax-free; 8. Special freight vouchers are tax-free, such as military materials transportation vouchers, emergency relief materials transportation vouchers, and new railway pipeline transportation vouchers.
2. What items can be exempted from stamp duty temporarily?
Probably as follows, depending on the actual situation: According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. Therefore, the scope of stamp duty is enumerated, and there is no list of contracts or documents with contractual nature.
1. If there is both an order and a purchase and sale contract, the order is not stamped.
In the purchase and sale activities, sometimes the supply and demand sides only fill in the order form and no longer sign the purchase and sale contract. At this point, as a business voucher, the order establishes the relationship between supply and demand of both parties and clarifies the responsibilities of both parties. According to the provisions of document No.505 of China (1997), this order is of a contractual nature and needs to be stamped with the official seal as required. However, in the case that both the order and the sales contract exist, it is only necessary to stamp the sales contract, and the order is no longer related to rights and obligations. Only used for internal backup and archiving. According to the provisions of [1988] Di Zi No.025, the stamp is not required.
2 loan contracts signed between non-financial institutions
According to the Provisional Regulations on Stamp Duty, the loan contracts signed by banks with other financial organizations and borrowers are subject to stamp duty, while the loan contracts signed with non-financial enterprises or individuals are not subject to stamp duty. It is a common way for enterprises to borrow money from shareholders. If both parties do not belong to financial institutions, the loan contract signed with shareholders does not need decals.
3. Equity investment agreement
Equity investment agreement is an agreement signed by all investors before investment. It is only an investment agreement, which does not belong to the scope of stamp duty and does not need decals.
4. Continue to use expired contracts without decals.
The decal contract signed by the enterprise expires, but because the rights and obligations contained in the contract have not been fulfilled, it is necessary to continue to implement the contents contained in the contract, that is, to continue to use the expired contract. As long as the contents and amount contained in the contract have not increased, there is no need to re-decal. However, if the contents and amount of the contract increase, or if another contract is signed for matters not covered, it needs to be stamped separately in accordance with the Provisional Regulations on Stamp Duty.
5. Principal-agent contract
According to Guo Shui Fa [199 1] 155, the agency contract signed between the agency and the client only indicates the agency matters, rights and responsibilities, which is not a taxable voucher and does not require decals.
6. The contract signed between the freight forwarding enterprise and the entrusting party and the special invoice issued by the freight forwarding industry.
In the freight forwarding business, according to the provisions of Guo Shui Fa [19 1] 155 and Guo Shui Fa [1990] 173, the agency contract signed between the entrusting party and the freight forwarding enterprise and the special invoice issued by the freight forwarding enterprise to the entrusting party are not taxable stamps.
7. Express the shipping documents of luggage and parcels.
In the cargo consignment business, according to the provisions of the State Administration of Taxation [1990]No. 173, both the shipper and the shipper need to take the freight settlement certificate as the tax payment certificate and stamp it as required. However, for the checked express luggage and parcels, according to the provisions of (88) Guo Shui Zi No.025, the consignment documents issued are temporarily exempt from decals.
8. Power supply contract signed between power grid and users
According to the provisions of Caishui [2006] 162, the power supply contract signed between the power grid and users is not a voucher of stamp duty, and stamp duty is not levied.
9. Accounting and auditing contracts
According to (89) Guo Shui No.034, general consultation on laws, regulations, accounting, auditing, etc. It is not a technical consultation, and its contract is not stamped.
10. Project supervision contract
Construction project supervision refers to the professional service activities that the construction unit (project legal person) entrusts a supervision unit with corresponding qualifications to supervise the contractor's project construction instead of the construction unit according to the relevant provisions of the project construction documents approved by the state. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Therefore, the project supervision contract does not belong to the technical consultation contract in the "technical contract" tax item, and there is no need to apply decals.
1 1. Non-contractual parties such as guarantors and appraisers in tripartite contracts do not need to pay stamp duty.
As a tripartite contract signed by the guarantor, appraiser and witness of the sales contract and loan contract, although the sales contract and loan contract are taxable vouchers of stamp duty, the guarantor, appraiser and witness who participated in the signing of the contract are not taxpayers of stamp duty, and there is no need to affix decals on the contracts they participated in.
According to Article 8 of the Provisional Regulations on Stamp Duty, if the same voucher is signed by two or more parties, and each party holds one copy, a complete seal shall be affixed to each copy. According to Article 15 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, the term "parties" refers to units and individuals that have direct rights and obligations on vouchers, excluding guarantors, witnesses and appraisers.
(Invalid regulations)
12. There is no need to pay stamp duty for trading business without written documents.
3. Which vouchers are exempt from stamp duty?
The following vouchers are exempt from stamp duty: (1) a copy or photocopy of the voucher that has paid the printing tax; (two) the property owner gave the property to the government, social welfare units and schools; (3) Other tax exemption certificates approved by the Ministry of Finance.
4. Does the project cost contract need to pay stamp duty?
There is no need for a construction engineering consulting service contract.
Stamp duty is a tax levied on economic activities and legally effective document behaviors in the economy. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, social organizations, other units, individual industrial and commercial households and other individuals who have set up account books and received prescribed economic vouchers in China.
There are five types of voucher taxation currently printed:
1, purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or equipment;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Taxes determined by the Ministry of Finance.
The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free, post
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(8) lease contract, low-rent housing, affordable housing management unit and low-rent housing, affordable housing related documents, low-rent housing lessee, affordable housing purchaser and low-rent housing, affordable housing.
The following items are temporarily exempt from stamp duty:
(contract;
(two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals;
(3) Share of investors buying and selling securities investment funds;
(four) the free transfer of state-owned shares occurred in the State Council and the provincial people's government decided or approved the separation of government from enterprises, changed the enterprise system, and revitalized the assets of state-owned enterprises;
(5) Personal sales and purchase