(1) The documents of property right transfer, including property ownership, copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract, etc., shall be stamped at .5‰ of the contract amount.
(2) the document of property right transfer refers to the document of the sale, inheritance, gift, exchange and division of property rights of units and individuals, including the document of property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Documentary evidence for the transfer of property ownership refers to the documentary evidence for the transfer of ownership of movable property and immovable property registered by the government management organ, as well as the documentary evidence for the transfer of enterprise equity. According to the tax law, the land use right transfer contract, land use right transfer contract and commercial housing sales contract are subject to stamp duty according to the transfer of property rights.
Stamp duty rate for equity transfer of listed companies: No Stamp Duty. 2. The three situations of paying stamp duty for equity transfer are as follows:
1. When the company has actually invested capital, both parties pay stamp duty of .5 ‰ according to the transferred amount
2. When the company has no actual invested capital, neither the transferor nor the transferee need to pay stamp duty
3. Under special circumstances, if the transferor is a company, more taxes need to be involved.
Legal basis:
The tax basis of Article 5 of the Stamp Tax Law of the People's Republic of China is as follows: (1) The tax basis of a taxable contract is the amount listed in the contract, excluding the listed value-added tax; (2) The tax basis of the taxable property right transfer document is the amount listed in the property right transfer document, excluding the specified value-added tax; (3) The tax basis of taxable business account books is the total amount of paid-in capital (share capital) and capital reserve recorded in the account books; (4) The tax basis for securities transactions is the transaction amount.