Tax stamps mainly include two types: (1) Tax payment certificates, which include general tax payment certificates, fixed tax payment certificates and tax stamps. (2) Tax payment letter.
1. Business tax
Taxpayers: engaged in the transportation industry, construction industry, finance and insurance industry, postal and telecommunications industry, culture and sports industry, entertainment industry, service industry or transfer of intangible assets, sales Real estate and other activities of entities and individuals.
Tax rate:
1. Tax rate for transportation industry, construction industry, postal and telecommunications industry and culture and sports industry 3;
2. Finance, service industry, transfer The tax rate for intangible assets and sales of real estate is 5;
3. The tax rate for the entertainment industry is 10.
2. Real estate tax
Taxpayer: the owner of the property rights. The deed shall pay for the deed of real estate rights. If the property owner or deedee is not at the location of the property or the property rights have not been determined or the lease dispute has not been resolved, the property tax shall be paid by the custodian or the user of the property.
Tax rate:
1. The tax rate is 12% based on the rental income of the property;
2. If the property is used for self-use, it is levied based on the original value of the property 70% , tax rate 1.2.
Legal basis: Article 34 of the "Tax Collection and Administration Law of the People's Republic of China" When tax authorities collect taxes, they must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requires the withholding agent to issue a tax withholding or collection voucher, the withholding agent shall issue one.