The tax item and tax rate table lists 10 major categories of contracts. They are: Purchase and Sale Contract. Processing contract. Construction project survey and design contract. Construction and installation project contract. Property Lease Contract. Contract for the carriage of goods. Warehousing and custody contract. Loan contract. Property insurance contract. Technology Contract.

The tax items of stamp tax refer to the taxable items clearly stipulated in the Stamp Duty Law, which specifically delineates the scope of stamp tax. Generally speaking, tax will be levied if it is included in the tax purposes, and no tax will be levied if it is not included in the tax purposes. There are 13 tax items in stamp duty***.

The stamp tax rate design follows the principle of light tax burden and equal burden. Therefore, the tax rate is relatively low; parties to the vouchers, that is, units and individuals with direct rights and obligations to the vouchers, should pay tax in accordance with the law on the vouchers they hold.

Extended information:

The scope of stamp duty levy includes money receipts, deeds of sale and purchase of movable property, contract deeds, mortgage sales, transfers and divisions of real estate deeds. 16 types of certificates are exempt from stamp duty. The stamp duty rate or tax amount is: for money receipts, the amount of each item is 4‰, and the stamp holder will affix a tax stamp; the tenderer accepts deposit receipts, and each item is 1‰, and the holder will affix a tax stamp.

For each contract deed, the amount is 1‰, and a tax stamp will be affixed by the contracting party or the person making the contract. For deeds of sale, transfer and division of real estate, the amount of each deed is 1‰, and the person making the contract or the maker of the deed shall affix a tax stamp. For the deed of sale and purchase of movable property, the tax is 4 yuan per piece, and the contracting party or the person making the contract shall affix a tax stamp. The law also provides specific provisions on tax payment methods, stamp duty inspections, penalties and other matters.

Baidu Encyclopedia-Stamp Duty