Latest list and statement of stamp duty rate standards for various contracts
I. Purchase and sale contracts
Scope: including contracts for supply, pre-purchase, procurement, purchase and sale, combined cooperation and adjustment.
Tax rate: 0.03% of the purchase and sale amount.
Taxpayer: the contractor.
Second, the construction and installation project contract
Scope: Including construction and installation project contracting.
Tax rate: 0.03% of the decal contract amount.
Taxpayer: the contractor.
Third, technology contracts.
Business scope: including technology development, transfer, consulting and service contracts.
Tax rate: 0.03% of the amount.
Taxpayer: the contractor.
Fourth, the loan contract
Scope: Banks and other financial institutions and borrowers.
Tax rate: 0.005% of the loan amount.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
Verb (abbreviation of verb) property lease contract
Scope: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Tax rate: Apply decals according to the rental amount 1‰ (one thousandth). If the tax amount is less than 1 yuan, press 1 yuan for decal.
Taxpayer: the contractor.
VI. Warehousing Contract
Scope: Including warehousing and storage contracts.
Tax rate: 0. 1% decals are based on warehousing and storage fees.
Taxpayer: the contractor.
Note: If the warehouse receipt or stack sheet is used as a contract, it shall be stamped according to the contract.
Seven. propertyinsurancecontract
Scope: Insurance contracts including property, liability, guarantee and credit.
Tax rate: 0.65438+ 0% of premium income.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
Eight, business books
Scope: production and operation account books. Production and operation account books.
Tax rate: The account book for recording funds shall be stamped at 0.05% of the total paid-in capital and capital reserve.
Taxpayer: Bookkeeper.
Nine, the contract of carriage of goods
Business scope: including civil air transport, railway transport, sea transport, inland river transport, road transport and combined transport contracts.
Tax rate: 0.05% of the transportation cost.
Taxpayer: the contractor.
Note: If the document is a contract, it shall be stamped according to the contract.
X. Documents of property right transfer
Scope: including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, etc.
Tax rate: 0.05% of the amount.
Taxpayer: Obviously.
XI。 Processing contract
Business scope: including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts.
Tax rate: 0.05% of processing or contracting income.
Taxpayer: the contractor.
Twelve, the construction project survey and design contract
Scope: including survey and design contract.
Tax rate: the subsidy fee is 0.05% of the charge.
Taxpayer: the contractor.
Thirteen. Rights and license photos
Scope: Including house property right certificate, industrial and commercial business license and trademark registration certificate issued by government departments.
Tax rate: applique 5 yuan by piece.
Taxpayer: payee
How to declare stamp duty
All stamp duty tax reporting units shall report on a quarterly basis, and submit the Stamp Duty Tax Return or the Sales Supervision Report to the local local tax bureau within 0/0 days after the end of each quarter.
How are the declaration period and tax payment period of stamp duty stipulated?
Time for filing: All stamp duty taxpayers should file quarterly returns and submit stamp duty returns or supervision representative reports to the local tax authorities within 10 days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.
The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.
What are the payment methods of stamp duty?
Stamp duty shall be calculated by taxpayers themselves according to the regulations, and a stamp (hereinafter referred to as decal) shall be purchased and affixed at one time.
Stamp duty can also be entrusted to collect stamp duty, which is entrusted by the tax authorities to issue or handle taxable vouchers.
Do not pay after marriage
On February 20th, 20 12, State Taxation Administration of The People's Republic of China Tax Service Department answered the hot questions of tax consultation, and made it clear that there was no need to pay stamp duty for couples to add their names before marriage.
According to the provisions of Article 5 of the Detailed Rules for the Implementation of the Stamp Law, the document of property right transfer referred to in Article 2 of the Provisional Regulations. According to the Civil Code, the property agreed by one party after marriage can be changed into the same property. Therefore, adding a name to the property before marriage is a kind of punishment between husband and wife, an agreement made between husband and wife on the property relationship, which does not represent the change of property rights, and is not an ordinary gift relationship in the general sense. Therefore, according to the current regulations, it does not fall within the scope of taxation stipulated in Article 5 of the Detailed Rules for the Implementation of the Postal Law, and stamp duty is not required.
Electronic account book pays stamp duty
According to the relevant laws and regulations of the detailed rules for the implementation of the Tax Administration Law, taxpayers engaged in production and operation need to set up account books in accordance with relevant state regulations within 15 days after receiving the business license. The account books here mainly include general ledger, subsidiary ledger, journal and auxiliary account books.
According to the relevant laws and regulations in the Detailed Rules for the Implementation of the Stamp Law, the account book for recording funds in the tax items and tax rates table refers to the general ledger containing the original value of fixed assets and its own liquidity, or a specially set account book for recording the original value of fixed assets and its own liquidity.
The Notice of State Taxation Administration of The People's Republic of China on Stamp Duty of Capital Account Book stipulates that after the implementation of the "two regulations", the tax basis for the stamp duty of account book recording funds is revised to paid-in capital and total capital reserve.
In addition, it is stipulated that if the total amount of "paid-in capital" and "capital reserve" after the implementation of the "two regulations" and the opening of new account books is greater than the original applied funds, it needs to be printed according to the increased subsidy.