Purchase and sales contract stamp tax is calculated on two types of contracts: purchase contract and sales contract. A purchase and sale contract is a sales contract for the seller, and a purchase contract for the buyer. Both parties calculate and pay stamp tax separately: the seller pays the sales contract stamp tax, and the buyer pays the purchase contract stamp tax. Cross-regional tax-related matters package, the original model is to issue reports on cross-regional tax-related matters within the province and automatically perform inspection and registration. After the tax types are identified, taxpayers can declare VAT prepayment and additional taxes through the electronic tax bureau. However, the shortcomings of the original model are that corporate income tax and stamp tax prepayment declarations, feedback forms on tax-related matters in the place of business, and tax-related matter payment and write-off still need to be processed in the lobby.
In response to the above shortcomings, the Electronic Taxation Bureau upgraded the cross-regional tax-related matter package in June, adding one-click prepayment declaration and tax-related matter payment and write-off functions.
1. Prepayment declaration is “integrated into one form”.
When applying for prepayment of taxes for cross-region tax-related matters, 6 types of taxes were required to be paid online and offline. Now, 6 types of cross-region tax-related prepayments are required for taxpayers in the province. The tax declaration data is integrated, and 78 data items of value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, stamp duty, and corporate income tax returns are integrated into one declaration form, which can be filled out in one interface. You only need to enter data such as sales volume and deduction amount to automatically generate and pay taxes (fees).
2. Payment of tax-related matters.
After the cross-regional business activities are completed and the taxes payable and other tax-related matters in the place of business are settled, the "Feedback Form on Tax-related Matters in the Business Place" can be submitted through this package, and the system will automatically complete the corresponding "Cross-region Write-off business for tax-related matters.
1. Purchase and sale contracts
Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustments, compensation, barter and other contracts
According to the purchase and sale amount Three decals
Contractor
2. Processing contract
Including processing, customization, repair, repair, printing, advertising, surveying, testing, etc. Contract
Decals will be deducted at 0.5% of the processing or contracting income
Contractor
3. Construction project survey and design contract
Includes Survey and design contracts
Decals shall be charged at 0.5% of the fee
Contractor
4. Construction and installation project contract
Including construction and installation project contract contracts
Decals at three ten thousandths of the contract amount
Contractor
5. Property leasing contract
Includes contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
A discount of one thousandth of the lease amount.
If the tax amount is less than one yuan, a decal of one yuan will be applied
Contractor
6. Cargo transportation contract
Including civil air transportation, railway transportation, maritime transportation, and inland water transportation , road transport and combined transport contracts
Decals shall be applied at 0.5% of the transportation cost
Contractor
If the document is used as a contract, decals shall be applied according to the contract
7. Warehousing and custody contract
Includes warehousing and custody contracts
Dealed at one thousandth of the warehousing and custody fee
Contractor
If the warehouse receipt or warehouse receipt is used as a contract, it shall be decaled according to the contract
8. Loan contract
Banks and other financial organizations and borrowers (excluding inter-bank lending) The signed loan contract
will be decaled at 0.5% of the loan amount
The person who signed the contract
If the document is used as a contract, the decal will be decaled according to the contract
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9. Property insurance contract
Includes property, liability, guarantee, credit and other insurance contracts
Debit one thousandth of the insurance premium income
Contractor
If the document is used as a contract, it shall be decaled according to the contract
10. Technology contracts
Including technology development, transfer, consulting, service and other contracts< /p>
Decals at three ten thousandths of the stated amount
Contractor
11. Property transfer documents
Including property ownership and copyright , trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents
Decals shall be decaled at 50,000% of the amount stated
The person who established the document
12. Business account books
Account books for production and operation
Account books recording funds shall be denominated at 50,000% of the total amount of paid-in capital and capital reserve.
Account bookkeeper
13. Rights and licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, and patents issued by government departments certificate, land use certificate
Other account books are decaled at five yuan per piece
Recipient
For other regulations, please see the "Interim Regulations of the People's Republic of China on Stamp Duty" 》.