Article 14 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC).
The decal referred to in Article 7 of the Regulations refers to the setting or receiving of account books, the signing of contracts, the establishment of account books, the opening of account books and the receipt of licenses.
If the contract is signed abroad, it should be applied at home.
Stamp duty belongs to voucher tax and behavior tax. Taxpayers sign taxable contracts and have taxable behaviors. Stamp duty shall be calculated and paid according to law, regardless of whether the contract is implemented or not and the degree of implementation. If the enterprise fails to calculate and pay according to the regulations, it is likely to be punished, resulting in potential tax risks.
"Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" Article 13 A taxpayer who commits one of the following acts shall be punished by the tax authorities according to the seriousness of the case:
1. The tax authorities may, in addition to ordering them to subsidize the tax, impose a fine of less than 20 times the tax subsidy;
2. In violation of the provisions of the first paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 10 times the amount of unprinted or unprinted tax stamps;
3. In violation of the provisions of the second paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 30 times the amount of repeated use of tax stamps.
Forged tax stamps shall be submitted by the tax authorities to judicial organs for criminal responsibility according to law.
According to the Stamp Duty Ordinance and its implementing rules, the correct calculation and payment time of stamp duty is 20 10 1 month, and the tax basis is 50,000 yuan. If the financial personnel don't know the taxable time and don't calculate and pay the stamp duty when signing the contract, it is wrong to calculate the decal according to the prepayment amount after the prepayment is paid or after the contract is executed, which will bring tax risks to the enterprise.
When will the stamp duty and deed tax of the land transfer contract be paid respectively? According to Article 7 of the Provisional Regulations on Stamp Duty, "Taxable vouchers shall be stamped with the seal when the account books are set up or received." Therefore, the tax payment time of stamp duty is the month when the contract is signed. The tax payment time of deed tax should be to pay off all the transfer fees, and when the land acquisition conditions agreed in the contract are met, that is to say, it can be paid before handling the property right certificate.
When will the newly-increased paid-in capital pay stamp duty? According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Stamp Duty of Capital Account Book,
Article 1 of "Guo Shui Fa [1994] No.25" stipulates that after the implementation of the "two regulations", the tax basis of stamp duty for the "account book in which funds are recorded" is changed to the total amount of "paid-in capital" and "capital reserve". Article 2 stipulates that after an enterprise implements the "two regulations", it will open a new account book, and its "paid-in capital" and "capital reserve" will be paid according to five ten thousandths of the new part.
If the total amount of the project is greater than the original decal fund, the extra part will subsidize printing. In addition, Article 24 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that those who affix more stamps may not apply for tax refund or deduction.
According to the above provisions, stamp duty on capital account books should be calculated and paid according to the increase of "paid-in capital" and "capital reserve". The above-mentioned company's capital reserve is reduced first and then increased, but it does not exceed the initial amount, and there is no need to subsidize stamp duty. Anyone who affixes more stamps may not apply for tax refund or deduction.
When will stamp duty be raised? So far, I haven't heard any rumors about this news. So now it seems that it should be fake. If one day a department or expert comes out to refute rumors, then be careful.
In this regard, He Qiang, a professor at the School of Finance of the Central University of Finance and Economics, said in an interview that the above rumors existed as early as the beginning of this year, but there is no need to adjust the stamp duty at present. He Qiang said that the amount of stamp duty depends on the activity of the market, and the initial scale of stock index futures is small. With the expansion of stock index futures trading scale, the "two-way" trading in the market is more active, and the total stamp duty will naturally increase greatly.
A brokerage official who pays attention to stamp duty told reporters that experience shows that stock index futures are often traded frequently before and after the launch, such as South Korea and Japan, and two-way collection is conducive to curbing the impulse of daily trading. However, judging from the current market trend and fundamentals, it is not yet ripe for China to adopt the policy of two-way collection or raising tax rates.
According to analysis, first of all, the market is in a shock consolidation or even a downward trend recently. Before the bad news about the real estate market and bank capital has been released, it is difficult for the A-share market to see a sharp rise in the market and willingness. * * * Two-way stamp duty collection or tax rate increase is undoubtedly a policy to stifle the decline, which will directly hit market confidence and expand market volatility. Secondly, there is no sign of excessive speculation in the stock market at present. Judging from the timing of raising stamp duty in the past few times, it is all excessive speculation in the capital market. Moreover, from the perspective of the regulatory authorities, the market has fluctuated recently, but the financing of enterprises has been very smooth, and there is no need to bring additional external shocks to the market, which will affect the basic stability of the whole market and the play of its core functions.
Therefore, the person said that if there is no sudden market change or other special circumstances, the stamp duty adjustment will at least be after the introduction of margin financing and stock index futures. If the blue-chip market starts to rise after the introduction of margin trading and stock index futures, and the overall irrational investment atmosphere appears in the market, it is reasonable for * * * to introduce stamp duty to adjust the mood of the capital market. However, the introduction of margin financing and stock index futures does not necessarily lead to the adjustment of stamp duty. The key factor is the investment climate in the market.
Do you pay stamp duty on the site lease contract? According to the Provisional Regulations on Stamp Duty, property lease contracts include renting houses, ships, planes, motor vehicles, machinery, appliances and devices. Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that stamp duty is only levied on the voucher boxes listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance.
Referring to Article 6 of Supplementary Provisions of Shanghai Taxation Bureau on Some Issues Concerning Stamp Duty (Shanghai Tax [1992] No.33), the property lease contracts listed in the Provisional Regulations on Stamp Duty refer to the lease of houses, ships, planes, motor vehicles, appliances and devices, but the lease contracts for land, sites and non-motor vehicles are not subject to stamp duty.
Therefore, the venue rental fee for signing the contract does not belong to the taxable scope of stamp duty, and stamp duty is not levied.
Do credit contracts, pledge contracts and guarantee contracts pay stamp duty? Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) * * * The following documents are taxable: 1. Purchase and sale, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; 2. Documents certifying the transfer of property rights; 3. Business books; 4. Rights and permits; 5. Other tax vouchers determined by the Ministry of Finance. If the credit, pledge and guarantee contracts mentioned by your company are all related to bank loans, but there are other loan contracts and decals in the specific loans, we think that in this case, there is no need to levy stamp duty on the three kinds of vouchers not listed in the Stamp Duty Ordinance.
Whether stamp duty is levied on the work clothes production contract is based on the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty.
It is stipulated that the work clothes production contract belongs to the processing contract, and decals are applied according to five ten thousandths of the processing or contracting income. For the processing and contracting projects provided by the trustee, according to "
Provisions of State Taxation Administration of The People's Republic of China on Some Specific Issues of Stamp Duty
[(88) Guo Shui Di Zi No.025] Article 1 stipulates that the entrusting party shall provide raw materials for processing and contracting. If the amount of processing fee and the amount of raw materials are recorded in the contract respectively, the taxes shall be calculated according to the processing contract and the purchase and sale contract respectively, and the sum of the two taxes shall be deemed as the contract needs to be stamped; If the amount of processing fee and the amount of raw materials are not divided in the contract, the decal shall be taxed according to the total amount and processing contract.
Whether or not to pay stamp duty on emission trading contracts does not fall within the scope of enumeration, and stamp duty is not required.
Key points: documents listed in this Ordinance.
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
Article 1 Within the territory of People's Republic of China (PRC), all units and individuals who sign the books listed in these Regulations and collect vouchers are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.
Article 2 stipulates that the following documents are taxable: 1. Purchase and sale, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature;
2. Documents certifying the transfer of property rights;
3. Business books;
4. Rights and permits;
5. Other tax vouchers determined by the Ministry of Finance.
Detailed rules for the implementation of the provisional regulations on stamp duty
Article 10 stipulates that stamp duty shall be levied only on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance.
Stamp duty is a kind of tax levied on the listed vouchers, and the project supervision contract signed between the enterprise and the supervision company does not fall within the scope of stamp duty taxation listed above. Therefore, we understand that stamp duty is not paid.
Except that the Reply of Fujian Local Taxation Bureau on the Issue of Not Collecting Stamp Duty on Engineering Construction Supervision Contract (Min Shui Zheng 3[ 1999] 18) and the Reply of Shenzhen Local Taxation Bureau on the Issue of Collecting Stamp Duty on Engineering Supervision Contract (Shen Di Shui Fa [2000]9 1) clearly indicate that the engineering supervision contract is not a technical contract.
Stamp duty is a local tax. It is suggested that enterprises can actually handle it according to the provisions of Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC). Taxpayers who are not sure whether they should pay taxes on vouchers should take the vouchers with them in time and identify them with the tax authorities in the place where the enterprise is under its jurisdiction.