stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named after the adoption of affixing tax stamps to taxable documents as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers. Second, the concept of stamp duty

Stamp duty is a kind of tax levied on the behavior of bookbinding and receiving legally effective certificates in economic activities and economic exchanges. It is named after the adoption of affixing tax stamps to taxable documents as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who have set up books and received prescribed economic vouchers in China.

the State Council issued a notice, and decided to adjust the share ratio of stamp duty on securities transactions between the central and local governments from January 1, 216. The State Council notice pointed out that in order to properly handle the financial distribution relationship between the central and local governments, the State Council decided to adjust the stamp duty on securities transactions from the current 97% share of the central government and 3% share of the local government to the central revenue from January 1, 216. The State Council circular requires that relevant regions and departments should proceed from the overall situation, continue to do a good job in the collection and management of stamp duty on securities transactions, and further promote the long-term, stable and healthy development of China's securities market. Iii. scope of stamp duty collection

at present, stamp duty is only levied on the vouchers listed in the provisional regulations on stamp duty, and the vouchers not listed are not taxed. The specific scope of taxation is as follows:

1. Ten types of contracts are listed in the tax items and tax rates table of economic contracts. They are:

(1) purchase and sale contracts.

(2) processing contract.

(3) survey and design contract of construction project.

(4) Construction and installation project contract.

(5) Property lease contract.

(6) Contract of carriage of goods.

(7) warehousing contract.

(8) loan contract.

(9) Property insurance contract.

(1) technology contract.

2. The transfer of property rights refers to the change of property rights relations, which is manifested in the change of the subject of property rights. The document of property right transfer is a civil legal document concluded between the transferor and the transferee in the process of changing the subject of property right, such as the sale, exchange, inheritance, gift and division of property right. The transfer documents of property rights in the stamp tax items in China include five transfer documents of property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by the joint-stock enterprise due to the purchase, inheritance and gift of shares issued to the public. The other four items belong to the transfer of property rights of intangible assets. In addition, the land use right transfer contract, land use right transfer contract and commercial housing sales contract are subject to stamp duty according to the transfer of property rights.

3. According to the different contents reflected in the business books, the business books are divided into two types in the tax items: the account books for recording funds (referred to as fund books) and other business books, so as to adopt two tax methods, namely, tax by amount and tax by piece.

(1) fund account book.

(2) other business books.