The stamp tax rate for repair fees is 5/10,000, and repair and maintenance fees need to pay processing contract stamp tax. According to the subject tax rate table of the "Interim Regulations on Stamp Duty", processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. The deduction is based on 0.5% of the processing or contracting income, and the taxpayer shall be the contracting party.
Stamp duty rate table:
Instructions for taxpayers with tax ranges and tax rates.
1. The purchase and sale contract includes supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustment, compensation, barter, etc. Contracts are signed based on the purchase and sale amount of 0.3‰.
2. Processing and contracting contracts include processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts. The contractor is awarded a decal of 0.5‰ of the processing or contracting income.
3. The construction project survey and design contract includes survey and design contracts with a fee of 0.5‰ for the contractor.
4. The construction and installation project contract includes construction and installation project contract contracts with a decal of 0.3‰ of the contract amount for the contractor.
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, the contract will be signed with a sticker of 1 yuan.
6. Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts. The transportation fee is 0.5‰. If the contracting party's documents are used as contracts, they will be decaled according to the contract.
7. The warehousing and custody contract includes warehousing and storage contracts. The warehousing and custody fee is 1‰. If the contracting party's warehouse receipt or warehouse receipt is used as a contract, it will be decaled according to the contract. < /p>
9. Property insurance contracts include property, liability, guarantee, credit, etc. Insurance contracts are decaled at 1‰ of the insurance premium income. If the contracting party’s documents are used as contracts, they are decaled according to the contract.
10. Technology contracts include technology development, transfer, consulting, service and other contracts, and the amount stated in the contract is 0.3‰. 11. Property rights transfer documents include property ownership and copyright , trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents shall be decaled to the holder of the certificate at the stated amount of 0.5‰.
12. Business account books used for production and operating account books to record funds will be deducted at a discount of 0.5‰ based on the total amount of paid-in capital and capital reserve. Other account books will cost the bookkeeper a sticker of 5 yuan per piece.
13. Rights and licenses include house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments. The recipient will receive a sticker of 5 yuan per piece.