The approved stamp tax rate for purchase and sale business is 3/10,000, which shall be paid based on 3/10,000 of the purchase and sale contract amount.

Stamp tax is calculated based on the amount, expenses, income recorded on the taxable voucher and the number of vouchers, and the tax payable is calculated according to the applicable tax rate or tax amount standard.

The formula for calculating the tax payable:

The tax payable = the amount recorded in the taxable voucher (expenses, income) × the applicable tax rate

The amount payable = Number of taxable vouchers "The entities and individuals listed in the certificates are all taxpayers of stamp tax and shall pay stamp tax in accordance with regulations. Specifically:

1. The person who made the contract

2. The person who established the contract

3. The person who established the account book

4. The recipient

5. User.

The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations. There are five specific categories:

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, Cargo transportation, warehousing, borrowing, property insurance, technical contracts or vouchers of a contractual nature;

2. Property transfer documents;

3. Business account books;

4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other documents for taxation determined by the Ministry of Finance.

Baidu Encyclopedia-Stamp Duty