1, purchase and sale contracts, including supply, pre-purchase, purchase, purchase and sale, combination and collaboration, transfer, compensation, barter and other contracts, according to the amount of the purchase and sale of 0.3 ‰ to pay.
2, processing contracts, including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts, according to the processing or contracting income of 0.5 ‰ decal.
3, construction engineering survey and design contracts, including survey, design contracts, according to the collection of fees 0.5 ‰ decal.
4, construction and installation engineering contract, including construction, installation engineering contract, according to the contract amount of 0.3 ‰ decal.
5, property leasing contracts, including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment and other contracts by the lease amount of 1 per cent decal. Tax less than 1 yuan, according to the 1 yuan decal.
6, the contract for the carriage of goods, including civil air transport, railroad transport, sea transport, inland waterway transport, road transport and intermodal transport contracts, according to the cost of transport 0.5 ‰ decal.
7, warehousing and storage contracts, including warehousing, storage contracts, according to the warehousing and storage costs 1 ‰ decal.
8, loan contracts, banks and other financial organizations and borrowers (excluding interbank lending) signed by the loan contract, according to the amount of borrowing 0.05 ‰ decal.
9, property insurance contracts, including property, liability, guarantee, credit and other insurance contracts, according to the premium income of 1 per cent discount.
10, technology contracts, including technology development, transfer, consulting, service and other contracts, according to the amount contained in the 0.3‰ discount.
11, property rights transfer documents, including property ownership and copyright, trademarks, patents, know-how, such as the right to use the transfer of documents, land use right transfer contracts, land use right transfer contracts, contracts for the sale of commercial real estate, according to the amount of money contained in the 0.5 per cent decal.
12, business books, including production, business books. Record of funds books, according to the paid-in capital and capital surplus of the total amount of 0.5 ‰ decal. Other books of account by piece of decal 5 yuan.
13, rights, licenses and permits, including government departments issued by the building ownership certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate. Decal 5 yuan by piece.
Second, the payment of stamp duty which way
Stamp duty according to different tax items, respectively, the implementation of ad valorem and from the amount of two ways of collection.
1, ad valorem tax case to determine the basis of taxation.
2. The determination of the tax basis in the case of ad valorem taxation. Other business books and rights, licenses and permits in the case of ad valorem taxation, the taxable quantity as the basis for taxation.
Three, exempted from stamp duty in what cases
1, has paid the stamp duty on the copies of the vouchers, transcripts, but except for the user as the original;
2, the owner of the property will be given to the government, raising the orphaned old and disabled social welfare units, the school of the documents established;
3, the state designated acquisition department and the villagers' committee, Individual farmers written contracts for the purchase of agricultural and sideline products;
4, interest-free, subsidized loan contracts;
5, foreign governments, international financial organizations to provide preferential loans to the Chinese government, the state financial institutions written contracts;
6, the transfer of property rights in enterprises due to restructuring of the documents;
7, farmers' cooperatives and the members of the cooperative signed the Agricultural products and agricultural means of production purchase and sale contracts;
8, individual rental, tenant housing signed lease contracts, low-cost housing, affordable housing management units and low-cost housing, affordable housing vouchers, low-cost housing tenants, affordable housing buyers and low-cost housing, affordable housing vouchers.
Four, what is the method of stamp duty
Stamp duty to the amount of taxable vouchers, fees, income and the number of vouchers for the basis of taxation, in accordance with the applicable tax rate or tax standard calculation of taxable amount.
The formula for calculating the taxable amount:
The taxable amount = the amount recorded in the taxable vouchers (expenses and income) × the applicable tax rate
The amount payable = the number of pieces of the taxable vouchers × the applicable tax rate
The tax is levied on the taxable vouchers such as various contracts signed in the course of economic activities, documents for the transfer of property rights, business account books, and licenses of rights. Tax. Stamp duty by the taxpayer in accordance with the provisions of the taxable proportion and the fixed amount of their own purchase and paste the stamp duty stamps, that is, to complete the tax obligations, and now often take a simplified means of collection. Securities transaction stamp duty, is a part of the stamp duty, according to the amount of the securities transaction contract on the seller, the tax rate of 1 per thousand.
Legal Basis
The People's Republic of China Law on Stamp Duty
Article 5: The basis for the calculation of the stamp duty is as follows:
(1) The basis for the calculation of the tax on taxable contracts is the amount listed in the contract, excluding the value-added tax (VAT) specified;
(2) The basis for the calculation of the tax on taxable property rights transfer documents is the amount listed in the contract, excluding VAT listed;
(2) The basis for the calculation of tax on taxable property rights transfer documents is the amount listed in the property rights transfer documents. The taxable basis of a taxable title transfer document is the amount listed in the title transfer document, excluding the stated VAT;
(c) The taxable basis of a taxable business book is the total amount of paid-in capital (share capital) and capital surplus recorded in the book;
(d) The taxable basis of a securities transaction is the amount of the transaction.
Article 12 The following documents are exempted from stamp duty:
(1) copies or transcripts of taxable documents;
(2) taxable documents issued by foreign embassies, consulates and representative offices of international organizations in China for the purpose of obtaining premises which shall be exempted from tax in accordance with the provisions of the law;
(3) taxable documents issued by the People's Liberation Army, the People's Armed Police Force of China;
(4) the taxable basis of securities transactions shall be the amount of transaction. (iv) Contracts of sale and purchase and agricultural insurance contracts written by farmers, family farms, farmers' professional cooperatives, rural collective economic organizations, and villagers' committees for the purchase of agricultural production materials or the sale of agricultural products;
(v) Contracts of borrowing at no or subsidized interest rates, and contracts of borrowing written by international financial organizations that provide preferential loans to China;
(vi) Property owners to give property to the government, schools, social welfare institutions, charitable organizations written transfer of property rights documents;
(vii) non-profit medical and health institutions to purchase drugs or health materials written contracts of sale;
(viii) individuals and e-commerce operators to enter into electronic orders.
In accordance with the needs of the national economy and social development, the State Council may provide for the reduction or exemption of stamp duty for the protection of residents' housing needs, enterprise restructuring and reorganization, bankruptcy, and support for the development of small and micro-enterprises, etc., and report it to the Standing Committee of the National People's Congress for the record.