The basis for calculating stamp duty is determined based on the transaction object and subject matter, and the tax should be calculated based on the tax rate and tax payable stipulated in the tax law.

There are two main methods for determining the basis for calculating stamp duty: the transaction object and the transaction object. For transaction objects, stamp duty is divided according to different tax-related entities, including financial commodities such as stocks, bonds, and funds, and non-financial commodities such as real estate and vehicles. The tax rates and tax calculation methods applicable to different transaction objects are also different. For the transaction object, the method for determining the basis for stamp duty calculation shall be determined based on the value of the object or the transaction price when the transaction actually occurs. The definition of transaction objects is very broad, including various properties or interests such as debt, equity, and tangible assets, as well as intangible assets such as trademark use rights and patent rights. Taxation is calculated based on the tax rate and tax payable stipulated in the tax law. If tax reduction or exemption is applicable, the corresponding tax reduction amount should be deducted from the tax payable. At the same time, the tax calculation basis and tax calculation standards should be verified based on the information submitted by the taxpayer.

Can the basis for calculating stamp duty be reduced or reduced? Can. According to tax laws, some or all of the stamp duty payable can be reduced or exempted for taxpayers and transactions that meet specific requirements. For example, for the sale and purchase of a first home or an ordinary self-use car, you can enjoy corresponding reduction and exemption policies.

The method for determining the basis for stamp tax calculation is the premise and basis for stamp tax assessment. Taxpayers should make calculations in accordance with relevant tax laws and provide accurate and true information. At the same time, in order to prevent taxpayers from being overpaid in stamp duty due to unfamiliarity with tax laws, it is recommended that taxpayers understand the relevant stamp tax rates and exemption policies before conducting transactions and make full preparations in advance.

Legal basis:

Article 8 of the "Stamp Duty Law of the People's Republic of China" shall pay taxes based on the transaction price or the value of the subject matter when the transaction actually occurs, as well as the provisions of this law. The stamp duty payable is calculated based on the tax rate and tax payable.