The design of stamp duty rate follows the principle of "the tax burden is light and shared by * * *", so the stamp duty rate is relatively low. Stamp duty * * * has 13 tax items, namely:
1. Purchase and sale contracts, including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale contracts, joint cooperation contracts, adjustment contracts, compensation contracts and barter contracts, shall be paid at 0.3‰ of the purchase and sale amount.
2, processing contracts, including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts, according to the processing or contracting income of 0.5‰ decals.
3, construction engineering survey and design contracts, including survey and design contracts, according to the 0.5‰ fee decals.
4, construction and installation engineering contract, including construction and installation engineering contract, according to the contract amount of 0.3‰ decals.
5. The property lease contract includes the rental decals for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, and the lease amount is 65,438+0 ‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.
6. Goods transport contracts, including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, shall be stamped at 0.5‰ of the transport cost.
7. Warehousing contracts, including warehousing contracts, shall be stamped according to the warehousing cost 1‰.
8. Loan contract refers to the loan contract signed between banks and other financial institutions and borrowers (excluding interbank lending), which shall be stamped at 0.05‰ of the loan amount.
9. Property insurance contracts, including property, liability, guarantee, credit and other insurance contracts, shall be stamped at 1‰ of premium income.
10. Technical contracts, including technology development, transfer, consultation and service contracts, shall be sealed at the amount of 0.3‰.
1 1. Property right transfer documents, including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, land use right transfer contract, commercial housing sales contract and other documents, shall be stamped with official seals according to 0.5‰ of the amount contained.
12. Business books, including production and operation books. The account book for recording funds shall be affixed at 0.5‰ of the total paid-in capital and capital reserve. Other account books should be posted to 5 yuan one by one.
13. Rights and licenses, including real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. A piece of decal, 5 yuan.
The above are the tax items that need to pay stamp duty, and the parties concerned should pay taxes according to law. If you want to know more about stamp duty, please pay attention to our official WeChat. Scan the QR code below to easily pay attention to Mande enterprise services.