Stamp duty calculation formula:

Taxable amount = amount (expenses, income) recorded in the taxable voucher × applicable tax rate

Payable amount = number of taxable vouchers × applicable tax standard

Stamp duty is based on the amount, expenses, income and number of vouchers recorded in the taxable voucher, and the taxable amount is calculated according to the applicable tax rate or tax standard. Extended information

Taxpayers

Units and individuals who have written books in the People's Republic of China and received the vouchers listed in the Provisional Regulations on Stamp Duty of the People's Republic of China are taxpayers of stamp duty and should pay stamp duty in accordance with regulations. Specifically:

1. Contractors

2. Evidents

3. Bookkeepers

4. Recipients

5. Users.

The current stamp duty only levies on the vouchers listed in the stamp duty regulations, which can be divided into five categories:

1. Purchase and sale, processing contracting, construction project exploration and design, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or vouchers with contractual nature;

2. Documents of property right transfer;

3. Business books;

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

5. Other vouchers for taxation as determined by the Ministry of Finance;

Baidu encyclopedia-stamp duty