First, the object of taxation. According to the Stamp Tax Law of People's Republic of China (PRC), stamp duty is levied on the transactions of securities, valuable securities, futures contracts and other financial instruments in China.
Second, tax standards. According to the Stamp Tax Law of People's Republic of China (PRC), the tax standard of stamp duty is a certain proportion of the transaction amount.
Third, the method of taxation. According to the Stamp Tax Law of People's Republic of China (PRC), stamp duty is collected by the exchange at the time of transaction and incorporated into the central finance.
Fourth, the tax calculation time. According to the People's Republic of China (PRC) (China) Stamp Duty Tax Law, the taxable time of stamp duty is collected by the Exchange at the time of transaction and incorporated into the central finance.
5. Tax rate. According to the provisions of the Stamp Tax Law of People's Republic of China (PRC), the tax rate of stamp duty is different according to the transaction amount, and the specific tax rate is stipulated by State Taxation Administration of The People's Republic of China.
6. taxes and taxes. According to the Stamp Tax Law of People's Republic of China (PRC), the taxable tax of stamp duty is collected by the exchange and incorporated into the central finance, and no tax deduction is allowed.
The above is the tax basis for stamp duty in 2023. Stamp duty is an important tax, which occupies an important position in government revenue and is also an important means to effectively control financial market risks. Therefore, the collection of stamp duty should be carried out in strict accordance with the law to ensure the legitimacy and effectiveness of stamp duty and ensure the increase of fiscal revenue.