Irrespective of the industry, stamp duty is mainly based on the content of the contract to confirm the corresponding applicable tax rate. For example: for a product sales contract, the applicable tax rate is 0.03%, while for a venue rental contract, the applicable tax rate is 1%. The latest tax rate table is attached as follows: Tax Item

Scope

Tax Rate

Taxpayer

Instructions

1

Purchase and sales contracts

Including supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustment, compensation, barter and other contracts

0.3‰ decal based on the purchase and sale amount

Contractor

2

Processing contract

Including processing, customization, repair, repair, printing advertising, surveying and mapping, testing, etc. Contract

0.5‰ decal based on processing or contracting income

Contractor

3

Construction project survey and design contract

Including survey and design contracts

Decals are charged at a fee of 0.5‰

Contractor

4

Construction and installation project contracting The contract

Includes construction and installation project contract

Decals based on contract amount of 0.3‰

Contractor

5

Property leasing contracts

Including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.

Decals are applied at 1‰ of the lease amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied

Contractor

6

Goods transportation contract

Including civil air transportation, railway Transportation, maritime transportation, inland waterway transportation, road transportation and combined transport contracts

The transportation fee is decaled at 0.5‰

The contracting party

If the document is used as a contract, the decal is Contract decals

7

Warehouse and custody contract

Includes warehousing and custody contracts

Decals based on warehousing and storage fee 1‰

Contractor

If the warehouse receipt or warehouse receipt is used as a contract, it shall be decaled according to the contract

8

Loan contract

Loan contracts signed between banks and other financial organizations and borrowers (excluding inter-bank lending)

A discount of 0.05‰ of the loan amount

Contractor

If the document is used as a contract, it shall be decaled according to the contract

9

Property insurance contract

Including property, liability, guarantee, credit and other insurance contracts

Contractor

If the document is used as a contract, decals will be deducted according to the contract

10

Technology contracts

Including technology development, transfer, consulting, service and other contracts

Decals of 0.3‰ of the stated amount

Contractor

11

Property rights transfer documents

Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land Use rights transfer contract, commercial housing sales contract

Decals of 0.5‰ of the stated amount

Individual of the evidence

12

Business account book< /p>

Account books for production and operation

Account books recording funds will be discounted at 0.5‰ of the total amount of paid-in capital and capital reserve. Other account books are stamped with a sticker of 5 yuan per item

Account bookkeeper

13

Rights and licenses

Including houses issued by government departments Property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate

Decals of 5 yuan per piece

Recipient