1, economic contract
There are 10 contracts in the tax items and tax rates table. They are:
(1) purchase and sale contract.
(2) Processing contract.
(3) contracts for survey and design of construction projects.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Contracts of carriage of goods.
(7) warehousing contract.
(8) loan contract.
(9) Property insurance contract.
(10) technology contract.
2. Proof documents of property right transfer
The transfer of property right is the change of property right relationship, which is manifested by the change of property right subject. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right.
The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right.
Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets.
In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights.
3. Commercial account books
According to the different contents reflected in business account books, tax items are divided into two categories: account books for recording funds (referred to as fund account books) and other business account books, so as to facilitate the adoption of two tax methods: tax by amount and tax by piece.
(1) fund account book.
(2) Other business books.
Extended data:
First, the taxable vouchers of stamp duty payers should be stamped when the account books are set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.
Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit.
Two, the implementation of stamp duty summary tax units, according to the provisions of the stamp duty tax declaration, the management of taxable documents is still in accordance with the original method, can not be registered in chronological order.
3. The taxpayer's financial department is responsible for the tax declaration of stamp duty, and the designated person is responsible for the management of various taxable vouchers and the payment of stamp duty, and fill in the stamp duty declaration form as required.
Four, stamp duty taxpayers use the stamp stamp decal to pay the tax, and use the payment book to pay the tax. When the taxable voucher is established, the regulatory agency will supervise the decal to pay the tax, and the voucher will be used for tax declaration.
Five, the stamp duty tax reporting units shall report quarterly, and submit the stamp duty tax return or the producer's entrustment return to the local local tax bureau within 0/0 days after the end of each quarter.
Time of reporting intransitive verbs: All stamp duty taxpayers should report quarterly to the local tax authorities within 10 days after the end of each quarter, and submit the "Stamp Duty Declaration Form" or "Report Form of Supervisory Representative".
Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.
The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.
Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year.
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