For contracts and property rights transfer documents, both parties who sign relevant contracts are taxpayers of stamp duty; For commercial books, enterprises need to pay stamp duty as long as they record the relevant amount.
Taxable vouchers for stamp duty are as follows:
1. Contracts (referring to written contracts) include loan contracts, financial leasing contracts, sales contracts, contracting contracts, construction engineering contracts, transportation contracts, technology contracts, leasing contracts, warehousing contracts and property insurance contracts;
2, property rights transfer documents, including land use rights transfer documents, land use rights, houses and other buildings and structures ownership transfer documents (excluding land contractual management rights and land management rights transfer documents), equity transfer documents (excluding stamp duty on securities transactions), trademark exclusive rights, copyrights, patents, proprietary technology use rights transfer documents;
3. Commercial account books;
4. Securities trading.
To sum up, the "book stand" in stamp duty means signing and writing. Specifically, it is a "book-type taxable voucher", that is, a signed taxable voucher. Taxable vouchers here mainly refer to contracts, property rights transfer vouchers and business account books.
Legal basis:
Article 13 of the Stamp Tax Law of People's Republic of China (PRC)
Where a taxpayer is a unit, it shall report and pay stamp duty to the competent tax authorities where its institution is located; If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authorities where the taxable certificate is located or where the taxpayer lives.
Where the property right of real estate is transferred, the taxpayer shall declare and pay stamp duty to the competent tax authorities where the real estate is located.
Article 15
The time when the obligation to pay stamp duty occurs is the day when the taxpayer issues a taxable certificate or completes the securities transaction.
The time when the obligation to withhold and remit stamp duty on securities transactions occurs is the date when the securities transactions are completed.