Stamp duty is declared monthly or quarterly. If it is not declared at ordinary times, it should be declared annually. Under normal circumstances, there is no hard and fast rule on when to pay the stamp duty. If it is paid according to the routine, the stamp duty will be paid when the contract is concluded, or it can be paid in one lump sum by making a list at the end of the year.

Stamp duty is a behavioral tax, which is used as a sign of tax obligation when taxable behavior occurs. Taxable vouchers should be affixed when the book is signed or received, when the contract is signed, when the book is established, when the account book is opened and when the license is received. If the contract is signed abroad, it should be affixed when it is used in China.

extended information

a copy or copy of the stamp duty paid voucher;

a document issued by the property owner to give the property to the government, social welfare units and schools;

interest-free and discount loan contract;

repair orders issued for sporadic processing and repair business in shops and retail outlets are not stamped.

The rental contract concluded between the real estate management department and the individual, which is used for living, is temporarily exempted from being stamped;

Stamping is temporarily exempted for the consignment documents issued by railway, highway, shipping and waterway for express luggage and parcels.

The lease contract signed between the enterprise and the competent department is not a property lease contract and should not be decald.