Legal analysis: There are 13 situations in which stamp duty is required, and the corresponding tax rates are as follows:

1. Purchase and sale contracts:

Contracts including supply, pre-purchase, purchase, purchase and sale combination and cooperation, adjustment, compensation and barter are signed by the contractor according to the purchase and sale amount of .3‰.

2. Processing contract:

Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, .5‰ of the processing or contracting income will be applied.

3. Survey and design contract of construction project:

It includes .5‰ decal for survey and design contract.

4. Construction and installation project contract:

Including .3‰ decal for the construction and installation project contract.

5. Property lease contract:

Including the lease of houses, ships, airplanes, motor vehicles, machinery, appliances, equipment, etc., with decals of 1‰ of the lease amount.

6. Goods transportation contracts:

Including civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation contracts, the transportation cost is .5‰.

7. Warehousing contracts:

Including warehousing and warehousing contracts, decals are applied at the rate of 1‰ of warehousing and warehousing expenses.

8. Loan contract:

Loan contracts signed by banks and other financial organizations and borrowers (including financial leasing contracts but excluding interbank lending) shall be stamped with the loan amount of .5‰.

9. Property insurance contracts:

Insurance contracts including property, liability, guarantee, credit, etc., with 1‰ of the premium income.

1. Technology contract:

The contract including technology development, transfer, consultation and service shall be stamped at the recorded amount of .3‰.

11. Documents of property right transfer:

Five documents of property right transfer, including property ownership and copyright, trademark exclusive right, patent right and know-how use right, land use right transfer contract and commercial housing sales contract (including documents of property right transfer written by joint-stock enterprises due to purchase, inheritance and gift) shall be affixed at the recorded amount of .5‰.

12. Business account books:

The account books for production and business operations that are included in the accounting records the funds, and the total amount of paid-in capital and capital reserve is .5‰. Other account books shall be affixed to 5 yuan piece by piece.

13. Rights and license photos:

Including the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which are affixed to 5 yuan one by one.

Legal basis: The tax basis of Article 5 of the Stamp Tax Law of the People's Republic of China is as follows:

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

(2) The tax basis of the taxable property right transfer document is the amount listed in the property right transfer document, excluding the listed value-added tax;

(3) The tax basis of taxable business account books is the total amount of paid-in capital (share capital) and capital reserve recorded in the account books;

(4) The tax basis for securities transactions is the transaction amount. Article 6 If the amount is not specified in the taxable contract or property right transfer document, the tax basis of stamp duty shall be determined according to the actual settlement amount.

if the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of signing the contract and transferring the property right; If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.

article 7 if there is no transfer price for securities trading, the tax basis shall be calculated and determined according to the closing price of the securities on the previous trading day when the transfer registration formalities are handled; If there is no closing price, the tax basis shall be determined according to the face value of the securities.

article 8 the taxable amount of stamp duty shall be calculated by multiplying the tax basis by the applicable tax rate.

article 9 if the same taxable voucher contains more than two tax items and the amounts are listed separately, the tax payable shall be calculated separately according to the applicable tax items and tax rates; If the amount is not specified separately, the higher tax rate shall apply.

article 1 if the same taxable voucher is written by two or more parties, the tax payable shall be calculated separately according to the amount involved.

Tips

The above answers are only made for the current information combined with my understanding of the law. Please refer to them carefully!

if you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.