Trademark license fee income falls within the scope of stamp tax, with a tax rate of 0.05:

The stamp tax is levied on the vouchers listed in the regulations, and those not listed are not taxed. There are five major categories of taxable vouchers: (1) 10 types of contracts, namely: ① Purchase and sale contracts, including: supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts. ②, processing contract, including processing, customization, repair, repair, printing, advertising, surveying, testing, etc. contracts. ③ Construction project survey and design contracts, including survey and design contracts. ④. Construction and installation project contract contracts, including construction and installation project contract contracts. ⑤ Property lease contracts, including houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. ⑥. Goods transportation contracts, including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transportation contracts. ⑦. Warehousing and custody contracts, including warehousing and custody contracts. ⑧ Loan contracts, including loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending). ⑨ Property insurance contract, including property, liability, guarantee, credit, etc. ⑩. Technology contracts, including technology development, transfer, consulting, services, etc.

(2) Property rights transfer documents, including transfer documents of property ownership and copyright, exclusive rights to trademarks, patent rights, rights to use proprietary technology, etc.

(1) Business account books, including various account books established by units and individuals engaged in production and business activities.

(2) Rights and licenses, including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates. (Excluding rural collective land contract management right certificates)

(3) Other certificates for taxation determined by the Ministry of Finance.

The latest stamp duty rate:

1. Purchase and sale contracts

Including contracts for supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustment, compensation, barter, etc.

Decals of 0.3‰ based on the purchase and sale amount

Contractor

2. Processing contract

Including processing, customization, repair, Repair, printing advertising, surveying, testing, etc. contracts

0.5‰ decal based on processing or contracting income

Contractor

3. Construction project survey and design contract

Including survey and design contracts

A decal of 0.5‰ will be charged

Contractor

4. Construction and installation project contract

Including construction and installation project contract contracts

Decals of 0.3‰ based on the contract amount

Contractor

5. Property lease contract

Including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.

A decal of 1‰ of the lease amount will be applied.

If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied

Contractor

6. Goods transportation contract

Including civil air transportation, railway transportation, maritime transportation, inland waterway transportation Transportation, road transport and combined transport contracts

Decals will be applied at 0.5‰ of the transportation cost

Contractor

If the document is used as a contract, decals will be applied according to the contract

7. Warehousing and custody contract

Including warehousing and custody contracts

Decals based on warehousing and custody fee of 1‰

Contractor

If the warehouse receipt or warehouse receipt is used as a contract, it will be decaled according to the contract. 8. Loan contract

Loan contract signed by banks and other financial organizations and the borrower (excluding inter-bank lending)

Decals will be applied at 0.05‰ of the loan amount

Contractor

If the document is used as a contract, decals will be applied according to the contract

9. Property insurance contract

Including insurance contracts for property, liability, guarantee, credit, etc.

1‰ decal based on insurance premium income

Contractor

The document is used as a contract , decal according to the contract 10. Technology contract

Including technology development, transfer, consulting, service and other contracts

Decal according to the amount stated 0.3‰

Contractor

11. Property rights transfer documents

Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land Use rights transfer contract, commercial housing sales contract

0.5‰ decal according to the amount stated

Authorizer

12. Business account book

Account books for production and operation

Account books recording funds are deducted at a discount of 0.5‰ of the total amount of paid-in capital and capital reserve. Other account books are decaled at 5 yuan per item

Account book holder

13. Rights and licenses

Including house property rights certificates and industrial and commercial business licenses issued by government departments , trademark registration certificate, patent certificate, land use certificate

Decal 5 yuan per piece

Recipient