Enterprises need to pay stamp duty when purchasing bank financial products. Pay at 0.1%.
Stamp tax is a behavioral tax. As long as the behavior listed in the stamp tax items (***13 tax items) occurs, stamp tax should be paid. If the tax items are not included in the stamp tax items, no tax will be paid.
The "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products" (Caishui [2009] No. 111) stipulates: "For individuals (including individual industrial and commercial households and other individuals, the following Same) Income from the trading of foreign exchange, securities, non-commodity futures and other financial products is temporarily exempt from business tax.
Extended information:
Notes:
1. The tax calculation shall be based on the tax amount, and the tax shall be calculated in full without any deductions.
2. If the same voucher records two or more economic events, different tax rates shall be applied. Record the amount. If there is no separate record, the tax will be calculated at a high tax rate.
3. If the taxable voucher is stamped in proportion to the amount, if the amount is not indicated, the amount shall be calculated based on the quantity and national price stated on the voucher. If the national quoted price is calculated based on the market price.
4. If the amount stated in the taxable certificate is in foreign currency, the tax will be calculated based on the foreign exchange quoted price announced by the State Administration of Foreign Exchange on the day the certificate is issued.
p>5. If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax amount is more than 1 jiao, the tax amount is not counted if it is less than 5 cents. If the tax amount is more than 5 cents, it will be calculated as 1 jiao.
6. . For some contracts, the tax calculation amount cannot be determined when signing. You can first stamp the fixed amount of 5 yuan when signing, and then calculate the tax and subsidize the stamp based on the actual amount when settling later.
Baidu Encyclopedia-Stamp Duty