The contract tax rate is as follows:
I. Purchase and sale contracts
Collection scope: including contracts such as supply, pre-purchase, procurement, cooperation between purchase and sale, adjustment, compensation and barter.
Tax rate (tax standard): 0.3‰ of the purchase and sale amount.
Taxpayer: the contractor.
Second, the processing contract
Collection scope: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
Tax rate (tax standard): 0.5‰ of processing or contracting income.
Taxpayer: the contractor.
Three, the construction project survey and design contract
Collection scope: including survey and design contracts.
Tax rate (tax standard): 0.5‰ decal according to the charging standard.
Taxpayer: the contractor.
Four, construction and installation project contract
Collection scope: including construction and installation engineering contracts.
Tax rate (tax standard): 0.3‰ of the decal contract amount.
Taxpayer: the contractor.
Verb (abbreviation of verb) property lease contract
Collection scope: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Tax rate (tax standard): rent amount1‰; If the tax amount is less than 1 yuan, it is 1 yuan.
Taxpayer: the contractor.
Six, the contract of carriage of goods
Collection scope: including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
Tax rate (tax standard): transportation cost 0.5‰ decal.
Taxpayer: the contractor.
Seven, warehousing and transportation contract
Scope of collection: according to the warehousing expenses, including warehousing contracts.
Tax rate (tax standard): use 1‰ decal.
Taxpayer: the contractor.
Eight. Loan contract
Collection scope: loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending)
Tax rate (tax standard): 0.05‰ of the loan amount.
Taxpayer: the contractor.
Nine. propertyinsurancecontract
Collection scope: including property, liability, guarantee, credit and other insurance contracts.
Tax rate (tax standard): premium income 1‰, and liability, guarantee and credit insurance contracts are temporarily sealed by 5 yuan.
Taxpayer: the contractor.
X. Technology contract
Collection scope: including technology development, transfer, consultation and service contract.
Tax rate (tax standard): 0.3‰ of the contract amount.
Taxpayer: the contractor.
XI。 Property right transfer document
Collection scope: including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other property rights transfer documents, land use right transfer, transfer contract, commercial housing sales contract.
Tax rate (tax standard): 0.5‰ decal according to the book value.
Taxpayer: Obviously.
Twelve. Commercial account book
Collection scope: production and operation account books.
Tax rate (tax standard): the account book for recording funds shall be sealed at 0.5‰ of the total paid-in capital and capital reserve. Other account books are posted according to each 5 yuan.
Taxpayer: Bookkeeper.
Thirteen. Rights and license photos
Scope of expropriation: including house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Tax rate (tax standard): according to the posted flowers, each 5 yuan.
Taxpayer: payee
Stamp duty exemption:
1. The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free and discount loan contracts;
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.
2. The following items can be temporarily exempted from stamp duty:
(1) agricultural and forestry crops and animal husbandry insurance contract;
(two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals;
(3) Share of investors buying and selling securities investment funds;
(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;
(5) individuals buy and sell houses.
3.20 10 Within three years from September 27th, public rental housing (hereinafter referred to as public rental housing) management units can be exempted from stamp duty involved in the construction of public rental housing.
In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments, the stamp duty involved in the construction and management of public rental housing can be exempted according to the proportion of the construction area of public rental housing to the total construction area. Public rental housing management units can be exempted from stamp duty if they purchase housing as public rental housing; The stamp duty on the design of the lease agreement signed by both parties to the public rental housing lease can be exempted.
Extended data:
First, the object of stamp duty collection
The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are taxpayers of stamp duty and shall pay stamp duty in accordance with relevant regulations. Specifically:
1, contractor
2, according to people
3. Bookkeeper
4. Recipients
5. users.
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance;
Second, the scope of taxation.
The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:
1. Economic contract
There are 10 contracts in the tax items and tax rates table. They are:
(1) purchase and sale contract.
(2) Processing contract.
(3) contracts for survey and design of construction projects.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Contracts of carriage of goods.
(7) warehousing contract.
(8) loan contract.
(9) Property insurance contract.
(10) technology contract.
2. Property right transfer documents
The transfer of property right is the change of property right relationship, which is manifested by the change of property right subject. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right.
The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets property rights.
In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights.
3. Business books
According to the different contents reflected in business account books, tax items are divided into two categories: account books for recording funds (referred to as fund account books) and other business account books, so as to facilitate the adoption of two tax methods: tax by amount and tax by piece.
(1) fund account book.
(2) Other business books.
References:
Stamp Duty-Baidu Encyclopedia