2. If the purchase and sale contract contains both tax-free amount and value-added tax amount, which are recorded separately, the tax-free amount shall be used as the tax basis for stamp duty;
3. If the amount contained in the sales contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract (that is, the tax-included amount) shall be used as the tax basis for stamp duty. For more financial and taxation issues, you can consult the service company on the platform of Billion Bees.
I. Definition:
Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.
2. taxpayer:
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.
Third, the scope of taxation:
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, construction project survey and design, 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.