Contracts of different types, the stamp duty rate is not the same, the introduction of several common contract stamp duty rate: 1, purchase and sale contracts, including supply, pre-order, procurement, purchase and sale, combined and collaboration, transfer contracts, according to the amount of the purchase and sale of 0.03% decal; 2, construction and installation contracts, according to the amount of the contracting 0.03% decal; 3, technology contracts, including technology development, transfer, consulting, services and other contracts, according to the amount contained in 0.005% decal, Technology contracts, including technology development, transfer, consulting, service and other contracts, according to the amount contained in the 0.03% decal; 4, loan contracts, including banks and other financial organizations and borrowers, according to the amount of borrowing 0.005% decal; 5, property leasing contracts, including leasing of houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, and so on, according to the amount of leasing 1 per cent of the decal. Tax less than 1 yuan, according to the 1 yuan decal; 6, warehousing and storage contracts, according to the warehousing and storage costs 0.1% decal, warehouse receipts used as a contract, according to the contract decal.
Legal basis:
Provisional Regulations on Stamp Duty Article 3? Taxpayers calculate the taxable amount according to the nature of the taxable vouchers at a proportional tax rate or a fixed amount per piece, respectively.
The determination of the specific tax rate and tax amount shall be carried out in accordance with the Table of Stamp Duty Items and Rates annexed to these Regulations.
If the taxable amount is less than ten cents, the stamp duty is exempted.
If the taxable amount is more than ten cents, the end of the tax is not counted if it is less than five cents, and if it is more than five cents, it shall be paid according to the calculation of ten cents.
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