The calculation of stamp duty depends on the type of contract and the calculation ratio is different. 1. Purchase and sale contract. The decal is based on the purchase and sales amount of 0.3‰. 2. Processing contract. Based on processing or contracting income, the decal is 0.5‰. 3. Construction project survey and design contract. The decal fee is 0.5‰. 4. Construction and installation project contract. Decals will be applied based on the contract amount of 0.3‰. 5. Property lease contract. Decal is 1‰ of the rental amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied. 6. Cargo transportation contract. Decals are charged at shipping cost 0.5‰. 7. Warehousing and custody contract. The decal is based on the storage and storage fee of 1‰. 8. Loan contract. Decal will be deducted according to the loan amount of 0.05‰. 9. Property insurance contract. 1‰ decal based on insurance premium income. 10. Technology contract. 11. Decal according to the stated amount 0.3‰. The property transfer document shall be decaled at 0.5‰ of the stated amount. 12. Business account books. According to 0.25‰ of paid-in capital (share capital) and capital reserve

"Provisional Regulations of the People's Republic of China on Stamp Duty"

Article 1 of the People's Republic of China *Units and individuals who create and receive the vouchers listed in these Regulations within the territory of China are all taxpayers of stamp tax (hereinafter referred to as taxpayers) and shall pay stamp tax in accordance with the provisions of these Regulations.

Article 2 The following vouchers are taxable vouchers:

(1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, property insurance, Technology contracts or vouchers of a contractual nature;

(2) Property transfer documents;

(3) Business account books;

(4) Rights and licenses Certificates;

(5) Other tax certificates determined by the Ministry of Finance.

Article 3 Taxpayers shall calculate the tax payable according to the proportional tax rate or the fixed amount according to the nature of the taxable certificate. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations.

If the tax payable is less than 1 jiao, stamp duty is exempted.

If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.

Article 4 The following vouchers are exempt from stamp duty:

(1) A copy or transcript of the voucher for which stamp duty has been paid;

(2) The property owner will Documents issued by donating property to the government, social welfare units, and schools;

(3) Other tax exemption certificates approved by the Ministry of Finance.

Article 5 Stamp tax shall be paid by taxpayers calculating the amount of tax payable by themselves in accordance with regulations, purchasing and affixing all tax stamps (hereinafter referred to as decals) at one time.

In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers can apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.