What is "stamp duty"? Stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic exchanges and activities. The name of stamp tax is relatively new compared with value-added tax, output tax, etc. At that time, because the stamp tax stamp needed to be affixed to the taxable voucher when paying stamp tax, it was named "stamp tax". Which companies need to collect stamp duty on which items in their business activities? Below, Mande Enterprise Services will introduce to you the scope of stamp duty.

The design of the stamp duty rate follows the principle of “light tax burden and equal burden”, so the stamp duty rate is relatively low. Stamp duty*** has 13 tax items, which are:

1. Purchase and sale contracts, including supply, pre-purchase, purchase, purchase and sale, combination and collaboration, adjustment, compensation, barter and other contracts, based on the purchase and sale amount 0.3 ‰Make payment.

2. Processing and contracting contracts, including processing, custom-made, repair, repair, printing and advertising, surveying and mapping, testing and other contracts, will be decaled at 0.5‰ based on processing or contracting income.

3. Construction project survey and design contracts, including survey and design contracts, will be decaled at a fee of 0.5‰.

4. Construction and installation project contract contracts, including construction and installation project contract contracts, are decaled at 0.3‰ of the contract amount.

5. Property leasing contracts including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. are subject to a decal of 1‰ of the lease amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied.

6. Cargo transportation contracts, including civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts, are decaled at a transportation cost of 0.5‰.

7. Warehousing and custody contracts, including warehousing and custody contracts, are decaled at 1‰ of the warehousing and custody fee.

8. Loan contracts, loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending), are discounted at 0.05‰ of the loan amount.

9. Property insurance contracts, including property, liability, guarantee, credit and other insurance contracts, are deducted at 1‰ based on insurance premium income.

10. Technology contracts, including technology development, transfer, consulting, service and other contracts, will be decaled by 0.3‰ of the stated amount.

11. Property rights transfer documents, including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land use rights transfer contracts, commercial housing The sales contract shall be decaled at 0.5‰ of the stated amount.

12. Business account books, including production and operation account books. Account books recording funds will be discounted at 0.5‰ of the total amount of paid-in capital and capital reserves. Other account books are decaled at 5 yuan per piece

13. Rights and licenses, including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments. Decals cost 5 yuan per piece.

The above are the tax items that require stamp duty. The parties to the certificates should pay tax according to the law on the certificates they hold. If you want to know more about stamp duty, please follow our official WeChat. Scan the QR code below to easily follow Mander Enterprise Services