1. The current specific regulations on stamp duty in the country

1. Purchase and sale contracts, including supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustment, compensation, barter and other contracts Press The stamp tax is 0.3‰ of the purchase and sale amount;

2. Processing and contracting contracts, including contracts for processing, customization, repair, repair, printing and advertising, surveying and mapping, testing, etc. The stamp tax is 0.5‰ of the processing or contracting income;

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3. Construction project survey and design contracts, including survey and design contracts, are subject to stamp duty at a fee of 0.5‰

4. Construction and installation project contract contracts, including construction and installation project contract contracts, are based on the contract amount 0.3‰ to pay stamp duty;

5. Property leasing contracts, including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. Stamp tax is paid at 1‰ of the lease amount. If the tax amount is less than 1 yuan, stamp duty shall be paid at 1 yuan;

6 For cargo transportation contracts, including civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts, stamp duty shall be paid at the transportation cost of 0.5‰ ;

7 Warehousing and custody contracts include warehousing and custody contracts. Stamp duty is paid at the warehousing and custody fee of 1‰

8 Loan contracts Banks and other financial organizations and borrowers (excluding inter-bank lending) The signed loan contract is subject to a stamp tax of 0.05‰ of the loan amount;

9 Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, and the stamp tax is 1‰ of the insurance premium income;

10 Technology contracts include technology development, transfer, consulting, service and other contracts. Stamp tax is paid at the stated amount of 0.3‰

11 Property rights transfer documents, including property ownership and copyright, trademark exclusive rights, patent rights, exclusive rights, etc. If there are transfer documents such as technology use rights, land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts, stamp duty shall be paid based on the amount stated in 0.5‰;

12 Business account books, production and operation account books , the account books recording the funds shall be subject to stamp tax based on the total amount of paid-in capital and capital reserves of 0.5‰. Other account books are stamped with a sticker of 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, and stamp tax is paid on a piece-by-piece basis. 5 yuan;

In addition, if a taxpayer has the following circumstances, the local tax authority may determine the taxpayer’s stamp tax calculation basis:

(1) Failure to establish stamp tax taxable voucher registration as required book, or fails to truthfully register and completely preserve taxable vouchers;

(2) Refusing to provide taxable vouchers or failing to provide taxable vouchers truthfully, resulting in an obviously low tax calculation basis;

(3) If the periodic summary payment method is adopted and the report on the summary payment of stamp tax is not submitted within the time limit specified by the local tax authority, and the local tax authority orders the report within a time limit, the report is still not reported within the time limit or the local tax authority discovers during the inspection The taxpayer fails to summarize and pay stamp tax as required.

2. Targets of taxation:

Units that write and receive certificates listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China and individuals are all taxpayers of stamp duty and must pay stamp duty in accordance with regulations. Specifically, they are: 1. The person who makes the contract, 2. The person who establishes the certificate, 3. The person who sets up the account book, 4. The recipient, and 5. The user.

The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations. There are five categories:

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, Cargo transportation, warehousing, borrowing, property insurance, technical contracts or vouchers of a contractual nature;

2. Property transfer documents;

3. Business account books;

4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;

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

3. Legal provisions: "Provisional Regulations on Stamp Duty of the People's Republic of China"