Stamp duty on lease contracts is generally paid annually and declared once a year. According to the relevant provisions of the tax law, the stamp duty on the house lease contract should be calculated at one thousandth of the amount recorded in the lease contract.

Precautions for stamp duty on house lease contracts are as follows:

1. Stamp the purchase stamp and cross it out;

2. If the lease contract only stipulates the monthly (or annual, or daily) rent standard but does not stipulate the lease term, you can apply for 5 yuan decal according to the quota when signing the contract, and then calculate the tax and decal subsidy according to the actual amount when settling later;

3. If the tax amount is above 500 yuan, or you need to apply repeatedly, fill in the tax return;

4. Both parties to the contract shall calculate, pay and paste stamp duty.

Stamp duty includes the following five 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.

To sum up, the stamp duty shall be calculated by the taxpayer according to the regulations, and a stamp (hereinafter referred to as a decal) shall be purchased and pasted at one time. In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.

Legal basis:

Article 4 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

The following vouchers are exempt from stamp duty:

(1) A copy or photocopy of the voucher for which stamp duty has been paid;

(two) the property owner gave the property to the government, social welfare units and schools;

(3) Other tax exemption certificates approved by the Ministry of Finance.

Article 6

Taxable vouchers should be stamped with tax stamps, and taxpayers should stamp the cancellation or cancellation stamp at the riding seam of each tax stamp.

The pasted stamps shall not be reused.