You will understand in a moment! What is stamp duty?
What is stamp duty?
Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. Taxpayers of stamp duty include enterprises, administrative units, institutions, enterprises with fixed economic certificates, other units, military units, social organizations, individual industrial and commercial households and other individuals established in China.
What is the "decal" of stamp duty?
Speaking of stamp duty, everyone may have heard of "decal", but it's not for you to pick a flower and stick it on it! Refers to the stamping of contracts, account books and other taxable documents. Stamp duty is paid in the form of "three self", that is, self-calculation, self-purchase, self-paste and self-sale. The calculation principle of stamp duty is not complicated, but there are many preferential policies that can be enjoyed according to different types of tax rates, so it must be applied correctly.
Scope of stamp duty collection:
The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:
Economic contract:
1, purchase and sale contract.
2. Processing contract.
3, the construction project survey and design contract.
4, construction and installation project contract.
5. Property lease contract.
6. Contract of carriage of goods.
7. Warehousing contract.
8. Loan contract.
9. Property insurance contract.
10, technical contract.
Property right transfer document:
The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right. Including:
(1) Property ownership.
(2) copyright.
(3) the exclusive right to use a trademark.
(4) patent right.
(5) the right to use the proprietary technology.