1. Taxable amount = amount (expenses and income) recorded in the tax payable certificate * applicable tax rate;

2. Payable amount = number of taxable vouchers * applicable tax standard.

Categories of stamp duty:

1. Purchase and sale, survey and design of construction projects, property leasing, cargo transportation, warehousing, construction project contracting, loans, property insurance, processing contracts, technology contracts or certificates with contractual nature;

2. Property right transfer documents;

3. Business books;

4. Property right certificate, trademark registration certificate, patent certificate, business license, land use certificate and permit;

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

to sum up, stamp duty is based on the amount, expenses, income and the number of vouchers recorded in the taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

Legal basis:

Article 1 of the Stamp Tax Law of the People's Republic of China

Units and individuals that subscribe taxable vouchers and conduct securities transactions within the territory of the People's Republic of China are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Law.

units and individuals that collect taxable vouchers for domestic use outside the people's Republic of China and China shall pay stamp duty in accordance with the provisions of this law.

article 4

the tax items and tax rates of stamp duty shall be implemented in accordance with the table of stamp duty items and tax rates attached to this law.

Article 8

The taxable amount of stamp duty shall be calculated by multiplying the tax basis by the applicable tax rate.