Question 1: What are the tax items of stamp duty? 1. Purchase and sale contract. 2. Processing contract 3. Construction project survey and design contract 4. Construction project contract 5. Property leasing contract 6. Goods transportation contract 7. Warehousing contract 8. Loan contract 9. Property insurance contract 10. Technology contract 11. Transfer of property rights Documents 12. Business account books 13. Rights, licenses

Question 2: What are the contents of stamp tax? Stamp tax is based on various contracts signed in economic activities, property rights transfer documents, business account books, rights licenses Other taxable voucher documents are the objects of tax levied. For stamp duty, taxpayers purchase and affix tax stamps according to the prescribed taxable proportion and quota, which means they complete their tax obligations.

Features:

① Behavioral tax. It is a tax levied on units and individuals who create, use, and receive legally valid certificates in economic transactions.

② Taxation will be imposed on enumerated vouchers (those not enumerated will not be taxed, but those with the same nature as those enumerated will be taxed).

③Including units and individuals from foreign-related enterprises.

***There are thirteen tax items

1. Purchase and sales contract: including orders, the basis for calculating tax is the purchase and sale amount

For goods between power plants and power grids , The power purchase and sale contract signed between the power grid and the power grid is levied stamp duty according to the purchase and sale contract.

The power supply contract signed between the power grid and the user is not a voucher for stamp tax enumeration, and no stamp tax is levied.

2. Processing contract: The basis for tax calculation is processing or contracting income. The amount of processing or contracting income here refers to the sum of the processing fee income of the trustee and the amount of auxiliary materials provided as specified in the contract. (The "raw materials" commissioned for processing are not stamped)

3. Construction project survey and design contract. The basis for calculating tax is the fees collected

4. Construction and installation project contract. The basis for calculating tax is the contract amount

5. Property lease contract. The tax calculation basis is the rental amount. If it is less than 1 yuan, the tax will be 1 yuan. Note: Contracts signed by individuals renting out stores, counters, etc. also count.

6. Cargo transportation contract: The basis for calculating tax is transportation costs, but does not include loading and unloading costs.

7. Warehousing and storage contract. The basis for tax calculation is the fee collected

8. Loan contract (financial lease contract is also a loan contract): The basis for tax calculation is the loan principal, excluding interest

9. Property insurance contract . The basis for calculating tax is insurance fee income

10. Technology contract. The basis for tax calculation is the amount stated in the contract.

Note: General legal, accounting, auditing and other aspects of consultation are not technical consultation, and the contract will not be stamped.

11. Property transfer documents. Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents. The basis for calculating tax is the amount stated.

Stamp tax is levied on land use rights transfer contracts and land use rights transfer contracts based on property rights transfer documents.

Stamp tax will be levied on the commercial housing sales contract in accordance with the property rights transfer documents

12. Business account books. Divided into account books recording funds and other account books. Recorded funds - changes in the amount of capital ("paid-in capital" + "capital reserve")

Other account books - journals, detailed accounts

Note: Excludes reserves Audit book and auxiliary accounts

13. Rights and licenses. Including the property ownership certificate, industrial and commercial business license, trademark registration certificate, and patent issued by the *** department. Land use certificate (without tax registration certificate): The tax calculation basis is the number of taxable certificates

Question 3: Which tax item should be paid? There are 13 stamp tax categories. Which category does stocks belong to? The transfer of equity of a listed company requires a stamp tax of 0.05% of the property rights transfer document.

For the stamp tax of securities transactions of listed companies, the transferor pays the stamp tax of stock transactions at a rate of 1‰, and the transferee will no longer collect it. Special securities transaction stamp duty under the property transfer document.

Question 4: What is the stamp duty rate? Proportional tax rate for tax items Proportional tax rate for tax items

1. Property leasing contract 1‰ 5. Goods transportation contract 0.5‰

2. Warehousing contract 1‰ 6. Property transfer document 0.5‰ < /p>

3. Processing contract 0.5‰ 7. Business account book recording funds 0.5‰

4. Construction project survey and design contract 0.5‰ 8. Purchase and sale contract 0.3‰

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Proportional tax rate for tax items and fixed tax rate for tax items

9. Construction and installation project contract 0.3‰ 1. Rights license is 5 yuan

10. Technology contract 0.3‰ 2. Business Five yuan for other account books that are floating in the account book

11. Loan contract 0.05‰

12. Property insurance contract 1‰

Question 5: How many types of taxes are there? ?What is stamp tax? Taxes include value-added tax, business tax, urban construction tax, education surcharge, and personal income tax. It depends on the specific business nature of the company.

Stamp Duty

1. Concept: The units and entities that write and receive the vouchers listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China and the People's Republic of China. Individuals are all taxpayers of stamp duty and must pay stamp duty in accordance with regulations.

Taxable vouchers:

(1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or contracts of a contractual nature Voucher;

(2) Property transfer documents;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax receipts determined by the Ministry of Finance.

2. Tax rate: Stamp duty tax item rate table

Tax item

Scope

Tax rate

Taxpayer< /p>

Description

1 Purchase and sale contract

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

Decals based on 3/10,000 of the purchase and sale amount

Contractor

2. Processing contract

Including processing, customization, repair, repair, printing, advertising , surveying, mapping, testing and other contracts

A decal of 0.5% of the processing or contracting income

Contractor

3. Construction project survey and design contract

Including survey and design contracts

Decals at 0.05% of the fee

Contractor

4 Construction and installation project contract

Including construction and installation project contract contracts

Decals based on three ten thousandths of the contract amount

Contractor

5 Property leasing contract

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

A discount of one thousandth of the lease amount will be applied.

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, inland water transportation, Road transport and combined transport contracts

Decals will be decaled at 0.5% of the transportation cost

Contractor

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

7 Warehousing and custody contract

Including warehousing and custody contracts

A discount of one thousandth of the warehousing and custody fee

Contractor

< p> If the warehouse receipt or warehouse receipt is used as a contract, it shall be decaled according to the contract

8 Loan contract

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

The decal shall be 0.5% of the loan amount

The party making the contract

If the document is used as a contract, the decal shall be deducted according to the contract

< p> 9 Property insurance contracts

Including property, liability, guarantee, credit and other insurance contracts

A discount of 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

Decal at three ten thousandths of the stated amount

Contractor

11 Property transfer documents

Including property ownership and copyright, trademark exclusive rights, patents Rights, proprietary technology use rights, etc. transfer documents

Decal at 50,000% of the amount stated

Authorizer

12 business account books

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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.

Bookkeeper

13 Rights and licenses

Including the house property rights certificate, industrial and commercial business license, trademark registration certificate issued by *** department, Patent certificates and land use certificates

Other account books will be stamped with five yuan per item

Recipient

For other regulations, please see the "Interim Stamp Duties of the People's Republic of China and the People's Republic of China" Regulations.

3. Declaration and payment of stamp duty

1. Which units implement stamp duty declaration?

All taxpaying units in our city that pay stamp tax should make stamp tax returns on taxable vouchers; if individuals pay stamp tax, they will only pay the tax with decals and will not make tax returns for the time being.

2. Which documents are required for stamp duty declaration?

(1) Contract type:

Purchase and sale contract, cargo transportation contract;

Processing contract, warehousing and storage contract;

Construction Engineering survey and design contract, loan agreement;

Construction and installation project contract, property insurance contract;

Property leasing contract, technology contract and other documents of a contractual nature.

(2) Property transfer documents.

(3) Business account books.

(4) Rights license.

(5) Other certificates determined by the Ministry of Finance.

3. What does the special registration book for taxpaying units include?

Each taxable voucher of the stamp duty paying unit shall be stamped with tax payment when it is written and received. At the same time, a special registration book for stamp duty must be set up on its own, recording the name of the contract, date of signing, tax rate, name of the counterparty, tax amount stated in the taxable certificate, day by day, and time by day,... >>

Question 6: Detecting what tax items are subject to stamp duty? Testing generally falls under the "technical contract" tax item of stamp tax, and the stamp tax is paid at three ten thousandths of the amount contained in the contract. Technology contracts include technology development, transfer, consulting, service and other contracts.

Stamp duty is a tax levied on the act of establishing and receiving legally valid certificates in economic activities and economic exchanges. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, individual industrial and commercial households and other individuals established in China and receiving required economic certificates.

Stamp duty tax items and tax rates:

"Notice of the State Administration of Taxation on the Imposition of Stamp Duty on Technology Contracts" (Guo Shui Di [1989] No. 34)

Technology The scope of taxation for service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts.

A technical service contract is one party entrusting the other party to solve specific technical problems, such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and the environment, achieving safe operation, improving Economic benefits, etc., propose an implementation plan, and provide implementation guidance for the technical contract concluded. Contracts written for general processing, repair, renovation, advertising, printing, surveying and mapping, standardized testing, survey, and design by conventional means or for production and business purposes do not belong to technical service contracts.

Question 7: Which of the 13 tax categories does registered capital stamp tax belong to? Registered capital stamp tax belongs to the column of the business account book.

There are two levels of stamp tax in the business account book:

The first level is: the account books recording funds are discounted at 0.5‰ of the total amount of paid-in capital and capital reserves.

The second level is: Other account books are taxed on a piece-by-piece basis at 5 yuan/piece.

The registered capital stamp tax is calculated according to one level.

Question 8: The formula for remembering stamp tax items and tax rates is very useful. Just remember the special ones, such as one thousandth, three ten thousandths and 0.5 ten thousandths, as well as "house, house, etc." Land and two merchants + 1 patent"

Others are 0.5/10,000

Question 9: Which business account books are included in the stamp duty tax items? Which business account books are decaled according to this book? In May

The capital account book will be stamped based on the amount of 0.05% (generally refers to the paid-in capital)

Question 10: Generally, what kind of stamp tax does a company normally have to pay? What is the specific stamp tax? It is a behavior tax. As long as the behavior listed in the stamp tax items (***13 tax items) occurs, stamp tax should be paid. If it is not included in the stamp tax tax items, no tax will be paid.

The following is stamp tax Tax items, scope, and applicable tax rates

1. Purchase and sale contracts include supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustments, compensation, barter, etc. Contracts are deducted at three ten thousandths of the purchase and sale amount

2. Processing and contracting contracts include processing, customization, renovation, repair, printing, advertising, surveying and testing, etc. Contracts will be decaled at 50,000% of the processing or contracting income

3. Construction project survey and design Contracts including survey and design contracts will be decaled at 5/10,000 of the fees charged

4. Contracts for construction and installation projects including construction and installation projects will be decaled at 3/10,000 of the contracted amount

5. Property leasing contracts including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. are subject to a discount of one thousandth of the lease amount.

If the tax amount is less than one yuan, the decal will be decaled at one yuan

6. Goods transportation contracts including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts will be decaled at 0.05% of the transportation cost. The document is used as a contract If the warehouse receipt or warehouse receipt is used as a contract, it will be decaled according to the contract

8. Loan contracts signed by banks and other financial institutions and borrowers (excluding inter-bank lending) are discounted at 0.50% of the loan amount. The document is used as a contract

If the document is used as a contract, it will be decaled according to the contract.

9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts. p>

10. Technology contracts include technology development, transfer, consulting, service and other contracts. Three ten thousandths of the stated amount will be paid

11. Property rights transfer documents include property ownership, copyright, and trademark exclusive use , patent rights, proprietary technology use rights and other transfer documents shall be decaled at 50,000% of the amount stated

12. Business account books. Account books used for production and operation to record funds shall be decaled according to paid-in capital and capital reserve. The total amount is 5/10,000 decals. Other account books will be decaled at RMB 5 per item

13. Rights and licenses, including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by the *** department will be decaled at RMB 5 per item. Yuan

1. Does the paid-in capital have to be paid with stamps in the year of registration, or does it have to be paid every year?

Paying stamps on paid-in capital is considered as "the account book recording the funds, and the stamp will be stamped at 50,000% of the total amount of paid-in capital and capital reserves"

In the year of registration, stamps will be stamped on the actual amount. A discount of 0.5% of the total amount of capital and capital reserves will be collected. In subsequent years, only 0.05% of the increase in paid-in capital and capital reserves will be deducted. If there is no change (increase) in the paid-in capital and capital reserve in the following years, the "capital book" will not be decaled. However, if there is a reduction, the stamp duty will not be paid or refunded.

2. Are fixed assets required to be paid when they are recorded in the account?

No. It has nothing to do with the taxable scope.

3. How many accounting subjects are the account books based on?

Business account book decals are not calculated based on accounting subjects but based on the number of accounting books activated by your company. The decal is 5 yuan for each activated account book. Under normal circumstances, companies activate new account books every year. Everyone should "self-purchase, self-post, and self-sell" in a timely manner. Haha, if you want to save the company's business account stamp tax, only use 4 accounts every year (cash journal, bank deposit journal, detailed ledger, general ledger). That is to say, do not divide the detailed ledgers into asset classes, Liabilities and current categories. . . Detailed account.

4. Do I also need to submit contracts with private individuals?

Of course. As I said before, stamp duty is a behavioral tax.

Where the same taxable certificate (that is, in line with the above 13 tax items) is signed by two or more parties*** and each holds one If a share is held, each party shall deduct the full amount of the share held. For example: if a unit and an individual sign a rental contract, and the contract amount is 10,000 yuan, then your unit and the lessor will each pay a stamp tax of 10,000*0.1% = 10 yuan. ...>>