The specific stamp duty rates are as follows:

1. For purchase and sale contracts, the stamp duty shall be based on three ten thousandths of the purchase and sales amount;

2. For processing and contracting contracts, the stamp duty shall be based on processing or contracting A decal of 50,000 per cent of income;

3. For a construction project survey and design contract, a decal of 50,000 per cent of the fee will be deducted;

4. For a construction and installation project contract, a decal of 0.000 per cent of the contract amount will be applied Three-ths of the decal shall be applied;

5. For property leasing contracts, the decal shall be decaled at one thousandth of the lease amount; if the tax amount is less than one yuan, the decal shall be decaled at one yuan;

6. For goods transportation contracts, the decal shall be decaled according to the transportation amount. If the document is used as a contract, the decal will be decaled according to the contract;

7. For the warehousing and storage contract, the decal will be decaled at 0.5% of the warehousing and storage fee, and the warehouse receipt or record will be decaled. If the document is used as a contract, it will be decaled according to the contract;

8. For the loan contract, the decal will be 0.5% of the loan amount. If the document is used as a contract, it will be decaled according to the contract;

9 , For property insurance contracts, the decal will be based on one thousandth of the premium income. If the document is used as a contract, the decal will include or according to the contract;

10. For the technical contract, the decal will be based on three thousandths of the amount stated;< /p>

11. Property transfer documents: decals at 50,000% of the amount stated;

12. Business account books, which record funds in two accounts: paid-in capital and capital reserve. The recorded amount will be decaled at 50,000 yuan, and other account books will be decaled at 5 yuan per piece; 13. Rights and licenses, including property ownership certificates issued by government departments, industrial and commercial business licenses, and trademarks Registration certificate, patent right, and land use certificate are decaled at RMB 5 per piece.

Article 2 of the "Interim Regulations on Stamp Duty of the People's Republic of China" referred to in this Law refers to the contract and property transfer document listed in the "Stamp Duty Items and Rates Schedule" attached to this Law data and business accounts. Article 4 The tax items and tax rates of stamp duty shall be implemented in accordance with the "Stamp Duty Item and Rate Table" attached to this Law. Article 5 The tax calculation basis for stamp duty is as follows:

(1) The tax calculation basis for a taxable contract is the amount listed in the contract, excluding the listed value-added tax;

(2) The tax basis for taxable property rights transfer documents is the amount listed in the property rights transfer documents, excluding the listed value-added tax;

(3) Taxable The tax basis for business accounting books is the total amount of paid-in capital (share capital) and capital reserves recorded in the account books; (4) The tax basis for securities transactions is the transaction amount.