Contract stamp duty refers to the tax paid by the parties in a certain proportion of the contract amount in the process of signing or performing the contract according to state regulations. Contract stamp duty is an important tax in China's tax system, and its tax rate is directly related to the economic interests and tax contribution of enterprises. This paper will introduce the tax rate, scope of application and operation steps of contract stamp duty.

tax rate

According to the Stamp Tax Law of People's Republic of China (PRC), the contract stamp duty rate is one thousandth to three thousandths of the contract amount. The specific tax rates are as follows:

-If the contract amount is less than 6,543,800 yuan, the tax rate is 0.03%;

-If the contract amount is between 654.38 million yuan and 654.38 million yuan, the tax rate is 0.05%;

-If the contract amount is between 1 ten thousand yuan and 1 ten thousand yuan, the tax rate is 0.1%;

-If the contract amount is between 6,543,800 yuan and 5 million yuan, the tax rate is 0.5%;

-If the contract amount is between 5 million yuan and 6.5438+million yuan, the tax rate is 654.38+0%;

-If the contract amount is more than 6,543,800 yuan, the tax rate is 3%.

application area

According to the provisions of the Stamp Tax Law of People's Republic of China (PRC), the scope of application of contract stamp duty includes the following categories:

1. contracts: including various forms of contracts, such as sales contracts, lease contracts, loan contracts, labor contracts, etc.

2. Contract: refers to the transfer, donation and lease contract of real estate such as land, houses, minerals and trees.

3. Securities: refers to the trading contracts of various securities such as stocks, bonds and funds.

4. Insurance: refers to various insurance contracts, such as life insurance and property insurance.

5. Franchise: refers to contracts such as the transfer and licensing of franchise rights.

operation sequence/order

1. Determine the tax rate of contract stamp duty: determine the tax rate according to the contract amount.

2. Calculate the taxable amount of contract stamp duty: multiply the contract amount by the tax rate to get the taxable amount.

3. Payment of contract stamp duty: During the signing or performance of the contract, the parties shall pay the contract stamp duty according to a certain proportion of the tax payable. There are two ways to pay: one is to pay in the local tax department, and the other is to pay through the bank.

4. Handling tax registration: After paying the contract stamp tax, the parties concerned shall handle the tax registration formalities with the local tax authorities.