Construction and installation engineering contract; Scope: including the contract tax rate of construction and installation projects: decals at 0.03% of the contract amount; Taxpayer: the contractor.
Scope of technology contract: including technology development, transfer, consultation and service contract; Tax rate: 0.03% of the amount; Taxpayer: the contractor.
Scope of loan contract: banks and other financial institutions and borrowers; Tax rate: 0.005% of the loan amount; Taxpayer: contractor; Note: If the document is a contract, it shall be stamped according to the contract.
The scope of property lease contracts: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment; Tax rate: Apply decals according to the rental amount 1‰ (one thousandth). If the tax amount is less than 1 yuan, it shall be stamped as 1 yuan; Taxpayer: the contractor.
Scope of warehousing contracts: including warehousing and warehousing contracts; Tax rate: 0. 1% decal according to storage cost; Taxpayer: contractor; Note: If the warehouse receipt or stack sheet is used as a contract, it shall be stamped according to the contract.
Scope of property insurance contract: including property, liability, guarantee, credit and other insurance contracts; Tax rate: 0.65438+ 0% of premium income; Taxpayer: contractor; Note: If the document is a contract, it shall be stamped according to the contract.
Business scope account book: production and operation account book; Tax rate: The account book for recording funds shall be stamped at 0.05% of the total paid-in capital and capital reserve. Taxpayer: Bookkeeper.
The scope of cargo transport contract: including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts; Tax rate: 0.05% of the transportation cost; Taxpayer: contractor; Note: If the document is a contract, it shall be stamped according to the contract.
Scope of property right transfer documents: including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, etc. Tax rate: 0.05% of the amount; Taxpayer: Obviously.