1, the implementation of proportional tax rate of the voucher, stamp duty taxable amount of the formula: taxable amount = taxable voucher taxable amount * proportional tax rate.
2, the implementation of the fixed rate of tax vouchers, stamp duty taxable amount is calculated as follows: taxable amount = taxable vouchers * fixed rate.
3, business books of funds recorded in the books, the formula for calculating the amount of stamp duty payable is: taxable amount = (paid-up capital + capital surplus) * 0.5 ‰.
4, other books of account by piece of decal.
The following vouchers are exempted from stamp duty:
1, copies or transcripts of taxable vouchers;
2, in accordance with the provisions of the law shall be exempted from tax foreign embassies, consulates and international organizations in China for the acquisition of taxable vouchers for the premises of the book;
3, the People's Liberation Army, the People's Armed Police Forces of China taxable vouchers;
4, other books by piece of decal.
4, sale and purchase contracts and agricultural insurance contracts written by farmers, family farms, specialized farmers' cooperatives, rural collective economic organizations, and villagers' committees for the purchase of agricultural production materials or the sale of agricultural products;
5, interest-free or discounted borrowing contracts, and borrowing contracts written by international financial organizations for providing preferential loans to China;
6, gifts of property to the government, schools, social welfare organizations, and other organizations;
7, taxable certificates written by the owner of property to obtain premises. Gifts of property owners to the government, schools, social welfare institutions, charitable organizations written documents for the transfer of property rights;
7, non-profit medical and health institutions to purchase drugs or health materials written contracts for the purchase and sale;
8, individuals and e-commerce operators to enter into an electronic order.
In summary, the taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up and receive the prescribed economic vouchers within the territory of China.
Legal basis:
Article 8 of the Stamp Duty Law of the People's Republic of China
The taxable amount of the stamp duty shall be calculated according to the tax basis multiplied by the applicable tax rate.
Article 9
If the same taxable document contains matters of more than two tax items and the amount is stated separately, the taxable amount shall be calculated separately according to the tax rates of the respective tax items; if the amount is not stated separately, the tax rate shall be applied from the higher one.