What subject does stamp duty enter under the new standard?

The stamp duty of the new accounting standards is included in the subject of "taxes and surcharges", but not through the accounting of taxes payable.

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

According to the Provisional Regulations on Stamp Duty, 0.5 ‰ of the amount recorded in the transaction contract is levied on the buyer and the seller.

Extended data:

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, survey and design of construction projects, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance;

The vouchers that need to declare stamp duty are:

(1) Contract or documents of a contractual nature:

Purchase and sale contracts, cargo transportation contracts;

Processing contracts and storage contracts;

Construction engineering survey and design contracts and loan contracts;

Construction and installation engineering contracts and property insurance contracts;

Property lease contract, technology contract, etc.

(2) Transfer of property rights.