I. Purchase and Sale Contracts
Scope: Including supply, pre-order, procurement, purchase and sale, combination and collaboration, transfer and other contracts
Tax Rate: 0.03% decal on the amount of purchase and sale
Taxpayers: Contractors
II. Contracts for Construction and Installation Works
Scope: Including contracts for construction and installation works
Scope: Including contracts for contracting of construction and installation works
There is a need to declare the stamp duty on the contracted works.
Tax rate: 0.03% of the contracted amount
Taxpayer: Contractor
Third, technology contracts
Scope: including technology development, transfer, consulting, service contracts
Tax rate: 0.03% of the amount contained in the decal
Taxpayer: Contractor
Division IV, loan contracts
Scope: banks and other financial institutions. p>Scope: banks and other financial organizations and borrowers
Tax rate: 0.005% of the amount of borrowed money decal
Taxpayer: the person who entered into the contract
Description: documents used as a contract, according to the contract decal
Fifth, the property leasing contract
Scope: including the lease of housing, ships, aircraft, motor vehicles, machinery, appliances, Equipment and other contracts
Tax rate: the lease amount of 1 per thousand (one thousand) decal. Tax less than 1 yuan, according to the 1 yuan decal
Taxpayer: the contract
VI, warehousing and storage contracts
Scope: including warehousing, storage contracts
Tax rate: 0.1% of the cost of warehousing and storage decal
Taxpayer: the contract
Description: warehouse receipts or warehouse receipts as a contract to be used by contract decal
VII, property insurance, insurance and other contracts
Second, the property insurance, property insurance and other contracts
The property insurance, property insurance and other contracts
Tax rate: 1 per cent (one thousandth) of the lease amount.
VII. Property Insurance Contracts
Scope: Including property, liability, guarantee, credit and other insurance contracts
Tax Rate: 0.1% of premium income
Taxpayers: contractors
Description: documents used as a contract, according to the contract decal
VIII. Business Accounts Book
Scope: production, operation With books
Tax rate:Record of funds in the books, according to the combined amount of paid-in capital and capital surplus 0.05% decal.
Taxpayer: bookkeeper
Nine, the contract of carriage of goods
Scope: including civil air transport, railroad transport, sea transport, inland waterway transport, road transport and intermodal transport contracts
Tax rate: 0.05% of the cost of transport decal
Taxpayer: the person who entered into the contract
Description: the documents used as a contract. Decal according to the contract
Ten, the transfer of property rights documents
Scope: including property ownership and copyrights, trademarks, patents, the right to use proprietary technology, etc.
Tax rate: 0.05% of the amount contained in the decal
Taxpayers: the person who set up the document
Eleven, the contract for processing and contract for contracting
Scope: including the processing, custom-made, Repair, repair, printing and advertising, surveying, mapping, testing and other contracts
Tax rate: 0.05% of the processing or contracting revenue decal
Taxpayer: contract maker
XII, construction engineering survey and design contracts
Scope: including survey, design contracts
Tax rate: 0.05% of the fees charged decal
Taxpayer Contractor
XIII, rights, licenses and permits
Scope: including government departments issued by the building ownership certificate, business license, trademark registration certificate
Tax rate: 5 yuan per piece of decal
Taxpayer: recipient