How to calculate stamp duty?

The calculation of stamp duty depends on different types of contracts, and the calculation ratio is different. 1, purchase and sale contracts. Display the purchase and sale amount as 0. 3‰ decals. 2. Processing contract. According to the processing or contracting income of 0. 5‰ decals. 3, the construction project survey and design contract. Charge according to 0. 5‰ decals. 4, construction and installation project contract. According to the contract amount of 0. 3‰ decals. 5. Property lease contract. Apply for decals according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal. 6. Contract of carriage of goods. According to the transportation cost of 0. 5‰ decals. 7. Warehousing contract. Apply decals according to the storage cost of 1‰. 8. Loan contract. According to the loan amount of 0. 05‰ decal. 9. Property insurance contract. According to the insurance income 1‰ decal. 10, technical contract. 1 1, according to the amount contained in 0. 3‰ decals. Property transfer certificate, according to the amount of 0. 5‰ decals. 12, business books. According to the paid-in capital (share capital) and capital reserve of 0. 25‰

Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Article 1 Within the territory of People's Republic of China (PRC), all units and individuals who sign the books listed in these Regulations and collect vouchers are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

Article 2 The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.

If the tax payable is less than 1, stamp duty shall be exempted.

If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.

Article 4 The following vouchers are exempt from stamp duty:

(1) A copy or photocopy of the voucher for which stamp duty has been paid;

(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.

Article 5 Stamp duty shall be paid by the taxpayer by calculating the tax payable in accordance with the regulations, purchasing it at one time and stamping it (hereinafter referred to as decal).

In order to simplify the procedures of decals, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities, and take a payment book instead of decals or remit it on schedule.