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The tax basis of water conservancy fund and stamp duty includes
1. The purchase and sale contract is 0.3‰ of the purchase and sale amount.

2. The processing contract is charged at 0.5‰ of the processing or contracting income.

3. The survey and design contract of the construction project is charged at 0.5‰ of the cost.

4. The construction and installation project contract is 0.3‰ of the contract amount.

5. The real estate lease contract is based on the lease amount of 1‰.

6. The contract of carriage of goods is 0.5‰ of the collected transportation fee.

7. The warehousing fee charged by the warehousing contract is 1‰.

8. The loan contract (including the financial lease contract) is 0.05‰ of the loan amount.

9. Property insurance contracts are calculated according to premium income 1‰

10. Technical contract

Technology transfer contract: including patent application transfer, profit transfer license and non-patented technology transfer, with the amount of 0.3‰.

1 1. Property right transfer document

Including: land use right transfer contract, land use right transfer contract, commercial housing sales contract;

The Registration Form for Free Personal Donation of Real Estate signed by the individual is 0.5‰ of the included amount.

12. Commercial account book

Including: journal account books and classification of books account books recording the details of funds, calculated as 0.5 ‰ of the sum of paid-in capital and capital reserve; Other account books should be posted to 5 yuan one by one.

13. Rights and licenses

Including: real estate license, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and one-piece decal 5 yuan.