From July 1 day, the stamp tax law will be implemented. Before that, I specially wrote an article to explain the change of this new regulation, because it was still early, and some friends might forget it after reading it. This is not July 1. Let's take a look at and review the relevant provisions of the Stamp Tax Law.

To sum up, the newly promulgated stamp tax law has four characteristics, namely:

Five people were injured and five were safe.

Two additions and three cancellations.

Knowing these four characteristics, you will have a good grasp of the stamp tax law implemented this time. These four characteristics are explained as follows.

Features 1: "Five drops"

Refers to the tax rate of stamp duty minus five tax items, namely:

Contract: the original tax rate is 0.5‰ and the new tax rate is 0.3 ‰;

Construction contract: the original tax rate is 0.5‰, and the new tax rate is 0.3 ‰;

Transportation contract: the original tax rate is 0.5‰, and the new tax rate is 0.3 ‰;

Transfer data of trademark right, copyright, patent right and proprietary technology use right: the original tax rate is 0.5‰, and the new regulation is 0.3 ‰;

Commercial account book: 0.25‰.

Feature 2: "Five Definitions"

In fact, these clear matters are to formally clarify some practices in previous practice in the form of laws and regulations.

(1) It is clear that the tax basis of stamp duty does not include value-added tax. I believe everyone knows that this is also the case in practice. It should be noted that the amount excluding VAT must be clearly written in the contract. If it is not written, it will be calculated according to the tax-included amount written in the contract.

(2) It is clear that six kinds of contracts do not need to pay stamp duty, namely:

A. books other than the books for recording funds; 2. Personal chattel sales contracts; C. pipeline transportation contract; D. reinsurance contract; E. interbank lending contract; Land contractual management right and land management right transfer.

(3) The tax payment period and tax payment place are defined.

First of all, for the tax payment period, if it is levied quarterly or annually, it will be declared and paid within 15 working days after the end of the quarter or year, which is the same as other taxes. If it is time-based, the tax should be declared within 15 days from the date when the tax obligation occurs.

Note that there is no monthly declaration here.

Secondly, the place of tax payment, if it is a unit, pay taxes to the tax authorities where the unit is located, if it is an individual, declare and pay taxes to the tax authorities where the documents are located or where the taxpayer lives; If the real estate is transferred, it is to declare and pay taxes to the competent tax authorities where the real estate is located.

(4) Clearly record the stamp duty payment rules of the fund account.

If the paid-in capital and capital reserve of the business account books that have paid stamp duty are higher than those paid before, stamp duty shall be calculated and paid according to the increased part.

(5) For contracts with uncertain amount, the tax rules should be clarified.

First, it is determined according to the actual settlement amount. If this method is still uncertain, it will be determined according to the current market price of the book.

Feature 3: "two increases"

The first increase is the addition of four kinds of tax-free vouchers, which have little to do with general enterprises, mainly electronic orders signed by special units, such as consulates, military, non-profit medical and health institutions, and individuals and e-commerce operators, and also belong to the scope of tax exemption.

The second increase is to increase the provisions of stamp duty withholding agents. If it is clear that the taxpayer is an overseas unit or individual and has an agent in China, the agent is a withholding agent. If there is no agent in China, the taxpayer shall declare and pay taxes by himself.

Feature 4: "three cancellations"

There are three places to cancel, that is, the number of digits is cancelled. Previously, it was stipulated that if the tax payable exceeds one corner, the tax mantissa of less than five points will not be calculated, and if it exceeds five points, it will be calculated according to one corner. Now the new rules are calculated according to the facts and will not be dealt with.

Secondly, some taxable vouchers have been cancelled, and the 5 yuan regulation that rights, licenses and tax items are stamped one by one has been cancelled.

The third is to cancel the original punishment and implement it in accordance with the tax administration law. The original punishment was very strong, so stamp duty was nicknamed "small tax and heavy punishment" Now the new regulations are clearly managed in accordance with the tax collection and management law, and the late payment fee is calculated on a daily basis.

The following is a comparison between the new and old regulations in the table version. You can zoom in and take a closer look. After reading and keeping, I know the new regulations like the back of my hand, so I won't cross print.