Starting from May 1, the stamp tax levied on the total amount of paid-in capital and capital reserves for fund account books established by taxpayers will be halved, and other account books levied on a piece-by-piece basis will be exempted from stamp tax. That is to say, starting from May 1, the account book recording funds will be discounted from 0.5‰ to 0.25‰ based on the total amount of paid-in capital and capital reserves. The stamp duty for recording other account books has been changed from the original 5 yuan per book to exemption. 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. The tax stamp shall be affixed to the taxable voucher, and the taxpayer shall stamp or cancel the seam of each tax stamp.

What is the scope of stamp duty collection?

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, property insurance , technology contracts or contractual vouchers;

2. Property transfer documents;

3. Business account books;

4. House property rights certificates, industrial and commercial certificates Business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other tax certificates determined by the Ministry of Finance.