A: Stamp duty is a tax levied on documents collected and received in economic activities and economic exchanges. Stamp duty is levied on all kinds of vouchers listed in the Provisional Regulations on Stamp Duty, and paid by the bookend and payee of the voucher. It is a kind of voucher tax with behavioral nature.
2. What is the taxpayer of stamp duty?
A: All domestic enterprises, organs, organizations, armed forces, Sino-foreign joint ventures, cooperative enterprises, foreign companies, enterprises and other economic organizations and institutions that set up account books in People's Republic of China (PRC) and receive the vouchers listed in the Regulations are all taxpayers of stamp duty. Listing certificate refers to the certificate that has legal effect in China and is protected by the laws of China. The above documents, whether in China or abroad, shall be affixed with decals as required. According to the different bookends and payees of taxable vouchers, their taxpayers can be called undertakers, bookkeepers, pawnbrokers and payees respectively. All contracts, documentary evidence, etc. It is signed by two or more parties, and all parties are taxpayers. For commercial account books, rights and licenses, bookkeepers and recipients are taxpayers. For contracts signed on behalf of a third party, the agent of the party concerned is responsible for decals, and the agent is the taxpayer.
3. What is the goal of stamp duty?
A: Stamp duty will be levied on the documents listed in the Regulations, and no tax will be levied on those not listed. List five types of tax vouchers: (1) 10 contracts, namely: ① purchase and sale contracts, including: supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter and other contracts. (2) Processing contracts, including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. ③ Survey and design contracts for construction projects, including survey and design contracts. (4) Construction and installation engineering contracts, including construction and installation engineering contracts. ⑤ Property lease contracts, including houses, ships, airplanes, motor vehicles, machinery, appliances, equipment, etc. 6. Contracts of carriage of goods include civil aviation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation. ⑦ Warehousing contracts, including warehousing contracts. (8) Loan contracts include loan contracts signed between banks and other financial institutions and lenders (excluding interbank lending). Pet-name ruby, property insurance contract, including property, responsibility, guarantee, credit, etc. Attending, technology contracts, including technology development, transfer, consulting, services, etc.
(2) Transfer of property rights, including transfer documents such as property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right.
(1) Business account books, including various account books established by units and individuals engaged in production and business activities.
(2) Rights and licenses, including real estate license, business license, trademark registration certificate, patent certificate and land use certificate. (excluding rural collective land contractual management right certificate)
(3) Other tax vouchers determined by the Ministry of Finance.
4. What is the tax basis of stamp duty?
Answer: (1) The proof of taxation according to the proportional tax rate is as follows: the purchase and sale contract is the purchase and sale amount; Processing contract is processing or contracting income; The survey and design contract for construction projects is charged; The construction and installation project contract is the contract amount; The property lease contract is the lease amount; The contract of carriage of goods is the transportation fee; The warehousing contract is the warehousing fee; The loan contract is the loan amount; Property insurance contract is insurance premium income; The amount of a technology contract is the price, remuneration and use fee; The transfer of property rights shall be subject to the amount contained; (This refers to the contract amount, not the actual settlement amount). The account books for recording funds are paid-in capital and total capital reserve. Joint-stock enterprises are divided into "share capital" and "capital reserve" according to the total amount.
(2) Vouchers taxed at a fixed tax rate shall be based on the number of vouchers.
5. When should the stamp duty payment certificate be posted?
Answer: The stamp duty payment certificate should be pasted when the certificate is established or collected. Specifically, the contract is signed, the documentary evidence is established, the account book is opened, and the certificate is obtained.
6. Which vouchers are exempt from stamp duty?
Answer: (1) Copy or photocopy of the stamp duty paid voucher;
(two) written proof that the property owner donated the property to the government, social welfare units and schools;
(3) Other documents approved by the Ministry of Finance for tax exemption. The vouchers for exemption from stamp duty listed in the detailed rules are: (1) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state, the villagers' committee and individual farmers; ② Interest-free and discount loan contract; (three) contracts for foreign governments or international financial organizations to provide preferential loans to the government of China and national financial institutions.
7. What is the mantissa and starting point of stamp duty payable?
A: If the tax payable is below 10 cent, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner. If the deed tax of real estate lease is less than one yuan, it shall be affixed with one yuan.