However, for the convenience of operation, the tax bureaus in many provinces now levy stamp duty on the total annual purchase and sale of companies or enterprises according to a certain proportion. Stamp duty is payable under the following circumstances:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights; 3. Commercial account books; 4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit; 5. Other tax vouchers determined by the Ministry of Finance.
Stamp duty is a kind of tax that determines the scope of taxation through positive listing. That is to say, only the vouchers listed in the table of stamp duty items and tax rates and other taxable vouchers determined by the financial department have clear policy requirements and need to pay stamp duty.
Legal basis: Article 5 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the tax payable shall be calculated by the taxpayer himself according to the regulations, and shall be purchased at one time and stamped (hereinafter referred to as decals) for payment. In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.