If the company-owned property is rented to employees, it can be regarded as charging appropriate maintenance fees and does not need to pay stamp duty. If a house is rented from outside for employees to live in, stamp duty should be paid when signing a lease contract with an outside party (unit or individual).

The tax items of stamp duty are different, and the tax rates are also different.

1. The tax rate for purchase and sale contracts is 0.3‰ decals based on the purchase and sales amount

2. The tax rate for processing and contracting contracts is 0.5‰ decals based on processing or contracting income.

3. The contract tax rate for construction project survey and design is 0.5‰ decal on the collected fee.

4. The tax rate for construction and installation project contracts is 0.3‰ decal based on the contract amount.

5. The tax rate in a property lease contract is 1‰ of the lease amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied.

6. The tax rate in the cargo transportation contract is 0.5‰ decal on the transportation cost.

7. The business book tax rate is an account book recording funds. The total amount of paid-in capital and capital reserve is 0.5‰, and other account books are taxed on a piece-by-piece basis at 5 yuan/piece.

Extended information:

Taxation objects

Those who write and receive the "Interim Stamp Duty of the People's Republic of China" within the territory of the People's Republic of China The entities and individuals whose certificates are listed in the Regulations are all taxpayers of stamp tax and should pay stamp tax in accordance with regulations. Specifically:

1. Contractor.

2. Establishing people.

3. The person who sets up the account book.

4. Recipient.

5. User.

The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations. There are five categories:

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, Cargo transportation, warehousing, loans, property insurance, technical contracts or vouchers of a contractual nature.

2. Property transfer documents.

3. Business account books.

4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, and license.

5. Other tax certificates determined by the Ministry of Finance.

Reference: Baidu Encyclopedia-Stamp Duty