1. Purchase and sales contract
Scope: including supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustment and other contracts
Tax rate: 0.03 decal based on the purchase and sale amount
Taxpayer: Contractor
2. Construction and installation project contracting contract
Scope: including construction and installation project contracting contract
Tax rate: 0.03 decal based on the contract amount
Taxpayer: Contractor
3. Technology contract
Scope: including technology development, transfer, consulting, services, etc. Contract
Tax rate: 0.03 decal based on the amount stated
Taxpayer: Contractor
IV. Loan Contract
Scope: Bank and other financial organizations and borrowers
Tax rate: 0.005 discount based on the loan amount
Taxpayer: Contractor
Note: If the document is used as a contract, the Contract decal
5. Property leasing contract
Scope: including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
Tax rate: The decal is 1‰ (one thousandth) of the rental amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied
Taxpayer: Contractor
6. Warehousing and custody contract
Scope: including warehousing and custody contracts
p>Tax rate: 0.1 decal based on warehousing and storage costs
Taxpayer: Contractor
Explanation: If the warehouse receipt or warehouse receipt is used as a contract, decal is applied according to the contract
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7. Property insurance contracts
Scope: including property, liability, guarantee, credit and other insurance contracts
Tax rate: 0.1 decal based on insurance premium income
Taxpayer: Contractor
Note: If the document is used as a contract, it will be decaled according to the contract
8. Business account books
Scope: for production and operation Account books
Tax rate: Account books recording funds are discounted at 0.05 of the total amount of paid-in capital and capital reserves.
Taxpayer: Bookkeeper
9. Cargo transportation contract
Scope: including civil air transportation, railway transportation, maritime transportation, inland water transportation, and road transportation Combined transport contract
Tax rate: 0.05 decal based on transportation cost
Taxpayer: Contractor
Note: If the document is used as a contract, decal is applied according to the contract
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10. Property rights transfer documents
Scope: including property ownership and copyright, exclusive rights to trademarks, patent rights, rights to use proprietary technology, etc.
Tax rate: according to the Amount of 0.05 decals
Taxpayer: holder
11. Processing contract
Scope: including processing, customization, repair, repair, and printing Advertising, surveying, testing and other contracts
Tax rate: 0.05 decal based on processing or contracting income
Taxpayer: Contractor
12. Construction project survey and design Contract
Scope: Including survey and design contracts
Tax rate: 0.05 decal on the collected fee
Taxpayer: Contractor
Ten 3. Rights and licenses
Scope: including house property rights certificates, industrial and commercial business licenses, and trademark registration certificates issued by government departments
Tax rate: 5 yuan per item
Taxpayer: Recipient