Stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic activities and economic transactions. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, individual industrial and commercial households and other individuals who write and receive required economic documents in China.

1. Property rights transfer document Property rights transfer is a change in the property rights relationship, which is manifested as a change in the owner of the property rights. Property rights transfer documents are civil legal documents entered into between the property rights transferor and the transferee during the process of property rights changes such as sale, exchange, inheritance, donation, division, etc.

2. The property rights transfer documents included in my country’s stamp tax items include property rights transfer documents for property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology.

3. Among them, property ownership transfer documents refer to the documents for the transfer of ownership of real estate and movable property registered by government management agencies, including stocks issued to the public by joint-stock enterprises. , inheritance, donation and written property transfer documents. The other four items are property rights transfer documents of intangible assets.

Extended information:

The following vouchers are exempt from stamp duty:

(1) Copies or transcripts of vouchers for which stamp duty has been paid, but are regarded as users of the original Except;

(2) Documents issued by the property owner when the property is donated to the government, social welfare units and schools that support orphans, elderly and disabled persons;

(3) Nationally designated Agricultural and sideline products purchase contracts signed between the purchasing department and village committees and individual farmers;

(4) Interest-free and subsidized loan contracts;

(5) Foreign governments and international financial organizations Contracts for providing preferential loans to the Chinese government and national financial institutions;

(6) Property transfer documents signed by enterprises due to restructuring;

(7) Farmers' professional cooperatives Purchase and sale contracts for agricultural products and agricultural production materials signed with members of the society;

(8) Lease contracts signed for individual rental and lease housing, low-rent housing, economically affordable housing management units and low-rent housing, economic housing Vouchers related to affordable housing, vouchers related to low-rent housing tenants and affordable housing purchasers and low-rent housing and affordable housing.

Baidu Encyclopedia-Stamp Duty