Stamp duty---The following are the situations where stamp duty must be paid, as well as the tax rate (tax amount). As long as these contracts, vouchers, and account books occur, stamp duty must be paid, regardless of whether you are a general taxpayer:< /p>

The tax rate is three ten thousandths (3%%): purchase and sale contracts, construction and installation project contract contracts, and technology contracts.

The tax rate is five ten thousandths (5%%): processing contracting, construction project survey, cargo transportation, property rights transfer documents, capital account books (fund account books are based on (paid-in capital + capital reserve fund) *5%%).

The tax rate is one thousandth (1%.): property lease contract, warehousing contract, property insurance contract.

The tax rate is 0.5% per 10,000 (0.5%%): loan contract.

Five yuan per item: other account books, rights and licenses (house ownership certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate).