A rights license refers to a document issued by a government department to certify a rights license. Including house property rights certificates, land use certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, etc. The above rights licenses obtained by the unit need to pay stamp duty. According to the current interim regulations on stamp duty, rights license stamps should be decaled at RMB 5 per piece.

Rights and licenses are the collective name for various legal rights granted by the government to units and individuals and various licenses that allow them to engage in specific economic activities. Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates, etc. issued by government departments.

Relevant requirements for stamp tax:

1. The tax stamp should be affixed to the taxable voucher, and the taxpayer should stamp or cancel it at the seam of each tax stamp. . Tax stamps that have been affixed may not be reused. Taxable vouchers should be stamped when the book is set or received.

2. If the same voucher is signed by two or more parties and each party holds one copy, each party shall decal the full amount of the copy held. If the amount contained in a decaled voucher increases after modification, the increase shall be subsidized by the tax stamp.

Does the business license still need to collect a stamp tax of 5 yuan?

In order to reduce the burden on enterprises and encourage investment and entrepreneurship, on May 3, 2018, the Ministry of Finance and the State Administration of Taxation issued the "About Business Regulations" Notice on the Stamp Duty Reduction and Exemption for Account Books (Caishui No. 201850), which clarifies that starting from May 1, 2018, stamp tax will be halved for capital account books with a decal of 5/10,000, and stamp tax will be exempted for other account books with a decal of 5 yuan per piece. .

(1) Tax exemption for copies or transcripts of vouchers for which stamp duty has been paid

The officially signed copy of the voucher has paid stamp duty in accordance with regulations, and its copy or transcript does not create any rights or obligations to the outside world. The relationship is only kept for record. However, if a copy or transcript is used as the original, a separate stamp should be affixed.

(2) For property owners who donate property to governments, social welfare units, and schools. Tax exemption for the above-mentioned documents

So-called social welfare units refer to social welfare units that provide care for the elderly and disabled.

The purpose of tax exemption for the above-mentioned documents is to encourage property owners to have such a positive attitude. It is a donation that is conducive to the development of cultural and educational undertakings and the benefit of society.

(3) Tax exemption for agricultural and sideline product purchase contracts signed between the state-designated purchasing department and village committees and individual farmers

Due to There are many types of agricultural and sideline products in our country, with large differences between regions. With economic development, the state-designated purchasing departments will also change. In this regard, the Stamp Duty Law authorizes the competent tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government to make specific divisions based on local actual conditions. Determine the scope of "purchasing departments" and "agricultural and sideline products" in this region.

Legal basis:

"Provisional Regulations of the People's Republic of China on Stamp Duties"

Article 2 The following vouchers are taxable vouchers:

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

(2) Property transfer documents;

(3) Business account books;

(4) Rights and licenses;

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

Article 3: Taxpayers shall calculate the tax payable according to the proportional tax rate or the fixed amount based on the nature of the taxable voucher. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations.

If the tax payable is less than 1 jiao, stamp duty is exempted.

If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.

Article 4 The following vouchers are exempt from stamp duty:

(1) A copy or transcript of the voucher for which stamp duty has been paid;

(2) The property owner will Documents issued by donating property to the government, social welfare units, and schools;

(3) Other tax exemption certificates approved by the Ministry of Finance.

Article 5: Stamp tax shall be paid by taxpayers who shall calculate the amount of tax payable by themselves in accordance with regulations, purchase and affix all tax stamps (hereinafter referred to as decals) at one time.

In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers can apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.