Legal subjectivity:

1. Is stamp duty required only for lease contracts?

No. According to the stamp duty regulations, contracts that are subject to stamp duty include purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or other contractual documents. Vouchers with a contractual nature refer to agreements, deeds, contracts, documents, confirmations and other vouchers with various names that have contractual validity.

2. Other payment scope of stamp duty

(1) Property transfer documents. It refers to the documents established for the sale, inheritance, donation, exchange, division, etc. of property rights of units and individuals. Specifically, it includes transfer documents such as property ownership, copyright, trademark rights, patent rights, and proprietary technology rights.

In addition, stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.

(2) Business account books. It refers to the financial accounting books used by units or individuals to record production and business activities. Business account books can be divided into account books recording funds and other account books according to the content they reflect. Account books recording funds refer to the general ledger account books containing the original value of fixed assets and own working capital, or specially set up account books recording the original value of fixed assets and own working capital. Other account books refer to account books other than the above-mentioned account books, including journal account books and various detailed ledger accounts.

(3) Rights and licenses. Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates, etc. issued by government departments.

(4) Other tax receipts determined by the Ministry of Finance. For example, various taxable certificates signed by taxpayers in electronic form.

According to the territorial principle of tax jurisdiction, the scope of stamp tax is not limited to certificates written and received within the territory of my country, but also includes certificates written and received abroad but used within the territory of my country, which have Legally valid, a certificate protected by the laws of our country.

3. Stamp tax rates

There are two forms of stamp tax rates, namely fixed tax rates and proportional tax rates. For rights, licenses and other account books in the business account book, a fixed tax rate is applicable, with stickers per piece, and the tax amount is 5 yuan per piece. Proportional tax rates apply to various types of contracts, vouchers of a contractual nature, property transfer documents, and accounting books with amounts recorded in business accounting books. The current proportional tax rate of stamp duty is divided into the following five levels:

(1) The tax rate for property insurance contracts, property leasing contracts, warehousing contracts, and custody contracts is 1‰;

(2) The tax rate for purchase and sale (sales) contracts, construction and installation project contracting contracts, and technology contracts is 0.3‰;

(3) Processing contract, construction project survey and design contract, cargo transportation contract, property rights transfer documents and records The tax rate for the amount of the account book is 0.5‰;

(4) The tax rate for the loan contract is 0.05‰;

(5) A shares written for stock trading, inheritance, and gift . B-share equity transfer documents only levy a unilateral securities transaction stamp tax of 1‰ on the transferor, but not on the transferee. Not only lease contracts but also contracts for the carriage of goods are subject to stamp duty. The specific tax rate needs to be consulted in the Stamp Duty Law to be given in detail. Before the stamp duty law was promulgated, relevant taxes also needed to be paid. The law is objective:

Article 1 of the "Provisional Regulations of the People's Republic of China on Stamp Duty" All entities and individuals who write and receive the vouchers listed in these regulations within the territory of the People's Republic of China are all The taxpayer of stamp duty (hereinafter referred to as the taxpayer) shall pay stamp duty in accordance with the provisions of these regulations. Article 5 of the "Interim Regulations of the People's Republic of China on Stamp Duty" implements the stamp tax payment method in which taxpayers calculate the tax payable by themselves in accordance with regulations, purchase and affix all tax stamps (hereinafter referred to as decals) at one time. In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers may apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.