What can be done to reduce stamp duty in 2022?
1. A copy or photocopy of the taxable voucher;
2. Taxable vouchers for library books obtained by foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to law;
3. Taxable vouchers signed by China People's Liberation Army and Chinese People's Armed Police Force;
4 farmers, family farms, farmers' professional cooperatives, rural collective economic organizations, villagers' committees to buy agricultural means of production or sell agricultural products sales contracts and agricultural insurance contracts;
5. Interest-free or discount loan contracts, loan contracts signed by international financial organizations to provide preferential loans to China;
6. Property ownership transfer documents signed by the property owner who donated property to the government, schools, social welfare institutions and charitable organizations;
7 non-profit medical and health institutions to purchase drugs or health materials sales contract;
8. Electronic orders signed by individuals and e-commerce operators.
What is the stamp duty rate table in 2022?
1.2022 Contract (written contract) Stamp Duty Rate Table:
(1) Loan contract tax rate: 0.5 ‰ of the loan amount. Specifically, it refers to the loan contract (excluding interbank lending) between the banking financial institutions, other financial institutions established with the approval of the State Council Banking Regulatory Authority and the borrowers.
(2) Financial lease contract: the tax rate is 0.5% of the rent.
(3) Sales contract: The tax rate is three ten thousandths of the price, specifically referring to the chattel sales contract (excluding the chattel sales contract of individual bookends).
(4) Contract: The tax rate is three ten thousandths of the remuneration.
(5) Construction project contract: the tax rate is three ten thousandths of the price.
(6) Transportation contract: the tax rate is three ten thousandths of the transportation cost, specifically referring to freight contract and multimodal transport contract (excluding pipeline transportation contract).
(7) Technology contract: the tax rate is three ten thousandths of the price, remuneration or use fee, specifically excluding the transfer documents of patent right and proprietary technology use right.
(8) Lease contract: The tax rate is one thousandth of the rent.
(9) Custody contract: the tax rate is one thousandth of the custody fee.
(10) warehousing contract: the tax rate is one thousandth of the warehousing fee.
(1 1) Property insurance contract: the tax rate is one thousandth of the insurance premium, excluding reinsurance contracts.
2.2022 Table of Stamp Duty Rate for Property Right Transfer Documents:
(1) Documentary evidence of land use right transfer: the tax rate is five ten thousandths of the price.
(2) Transfer of land use right, ownership of buildings and structures such as houses (excluding land contractual management right and transfer of land management right): the tax rate is five ten thousandths of the price.
(3) Certificate of equity transfer (excluding stamp duty payable on securities transactions): the tax rate is five ten thousandths of the price.
(4) Documentary evidence of transferring the exclusive right to use a trademark, copyright, patent right and proprietary technology: the tax rate is three ten thousandths of the price.
3.2022 Stamp Duty Rate Table for Commercial Account Books:
2022 The stamp duty rate of business books is 2.5 ‰ of paid-in capital (share capital) and total capital reserve.
4.2022 Stamp Duty Rate Table for Securities Transactions:
In 2022, the stamp duty rate of securities transactions is one thousandth of the transaction amount.
The above is the introduction of the stamp duty reduction policy in 2022 and the stamp duty rate table in 2022. I hope it will help everyone.