1. Do I need to pay stamp duty on the service entrustment contract?
The service entrustment contract needs to pay stamp duty. An entrustment contract is a contract in which the principal and the trustee agree that the trustee will handle the principal's affairs. That is, the entrustment contract refers to the agreement that the agent handles the entrusted affairs for the client in the name of the client, and the client pays or does not pay the remuneration according to the agreement.
2. Contracts subject to stamp duty
1. Purchase and sale contracts: including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , according to the purchase and sale amount of 0.3‰ decals.
2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. 0.5‰ of processing or contracting income.
3. Construction project survey and design contract: including survey and design contract, 0.5‰ decal will be charged.
4. Construction and installation works and contracts: including construction and installation works contracts, the decal is 0.3‰ of the contract amount.
5. Property lease contracts: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. , decals are calculated according to the lease amount 1‰.
6. Goods transportation contracts: including civil aviation transportation, railway transportation, sea transportation, inland river transportation, road transportation and combined transportation contracts, stamped at 0.5‰ of the transportation fee.
7. Warehousing contract: including warehousing and warehousing contract. The decal shall be executed at the warehousing and warehousing cost of 65,438+0 ‰.
8. Loan contract: The loan contract signed between banks and other financial institutions and the borrower (including financial lease contract but excluding interbank borrowing) shall be sealed at 0.05 ‰ of the loan amount.
9. Property insurance contracts: including property, liability, guarantee, credit and other insurance contracts, and the premium income collected is 65,438+0 ‰.
10. Technology contracts: including contracts for technology development, transfer, consultation and services. 0.3‰ of the recorded amount should be added.
1 1. Property right transfer documents: including five documents: property ownership and copyright, trademark exclusive right, patent right and know-how use right, land use right transfer contract and commercial housing sales contract (including property right transfer documents written by joint-stock enterprises due to purchase, inheritance and gift), with the recorded amount of 0.5.
12. Enterprise account book: a production and operation account book with the total amount of funds, paid-in capital and capital reserve included in accounting records of 0.5‰. Other account books should be posted to 5 yuan one by one.
13. Rights and licenses: including service title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which will be posted in 5 yuan.
3. What are the tax payment vouchers?
Provisional Regulations on Stamp Duty Article 2 The following documents are taxable documents:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or evidence of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.