Stamp duty is a tax levied on taxable economic documents written, received and used in economic activities and economic exchanges. Its scope includes economic contracts, property rights transfer documents, business account books, rights (permits) certificates and other tax certificates determined by the financial department. The specific tax scope and tax calculation basis are as follows:

1. Economic contract.

In the "Stamp Duty Tax Item and Rate Table", 10 types of taxable economic contracts are listed in five tax brackets, among which the tax rate for property leasing contracts and warehousing and storage contracts is one thousandth; the tax rate for processing contracting contracts and construction project survey and design The tax rate for contracts and cargo transportation contracts is 5/10,000; the tax rate for purchase and sale contracts, construction and installation project contracts, and technology contracts is 3/10,000; the tax rate for loan contracts is 0.5/10,000; and the tax rate for property insurance contracts is 0/10,000. Point three. During execution, attention should be paid to the following aspects:

(1) Purchase and sale contract. The taxable vouchers for purchase and sale contracts include four parts: first, supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, and barter contracts; second, book, newspaper, and audio-visual subscription vouchers entered into between the publishing unit and the issuing unit; third, They are various types of taxable certificates signed in electronic form; fourth, they are power purchase and sale contracts signed between power plants and power grids, and between power grids. Please note the following points:

1. The basis for calculating tax is the purchase and sale amount, and no deductions are allowed.

2. If the amount is not specified in the contract, the tax payable shall be calculated based on the purchase and sale quantities stated in the contract and the national price or market price.

3. Adjustment contracts (mutual adjustment contracts between two or more parties) and barter contracts are two contracts of "purchase" and "sales", and should be calculated based on the two contracts of "purchase" and "sales" Pay stamp duty.

4. Land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts are not purchase and sale contracts, and a stamp tax of 0.5% of the property rights transfer document will be levied.

5. No stamp duty is levied on subscription vouchers for books, newspapers, periodicals, and audio-visual subscriptions by units and individuals; the mutual power supply of all levels of power grids within the State Grid Corporation system and the China Southern Power Grid Corporation system, as well as the supply agreements signed between the power grid and users No stamp duty is levied on electricity contracts.

(2) Processing contract. Taxable certificates include processing, customization, and repair contracts, while contracts for printing, advertising, surveying, and testing are also processing contracts. The basis for calculating tax is the amount of processing or contracting income. When calculating tax payment, it mainly depends on who provides the materials:

1. When the trustee provides raw materials, the amount of processing fee and the amount of processing fee are separately recorded in the contract. The amount of raw materials shall be taxed according to the "processing contract" and the "purchase and sales contract" respectively; if there is no separate record in the contract, the entire amount shall be taxed according to the processing contract.

2. When the entrusting party provides main materials or raw materials and the entrusted party only provides auxiliary materials, regardless of whether the processing fee and the amount of auxiliary materials are recorded separately, the total amount of auxiliary materials and processing fees will be used as the processing fee. Contract tax decals. No tax will be calculated on the amount of main materials or raw materials provided by the client.

(3) Construction project survey and design contract. Including survey and design contracts, the tax calculation basis is the fees charged for survey and design (i.e. survey and design income).

(4) Construction and installation project contract. Including construction and installation project contract contracts, the tax calculation basis is the contract amount, without excluding any expenses. If a construction unit subcontracts or subcontracts its own construction project to other construction units, the subcontracting or subcontracting contract signed by it shall still be taxed separately based on the amount stated. That is to say, the general contract cannot be taxed based on the difference after subtracting the subcontracts and subcontracts. If the general contract is taxed, the subcontracts and subcontracts should also be taxed at the same time.

(5) Property lease contract. The basis for tax calculation is the lease amount (i.e., rental income), excluding financial lease contracts (temporarily taxed as loan contracts) and lease contracts related to operating rights signed between the enterprise and the competent authority.

(6) Loan contract. Including loan contracts signed by banks and other financial organizations and borrowers, but does not include interbank lending contracts.

The tax is calculated according to the following method:

1. Whenever a loan contract is signed for a credit business and a IOU is issued again or in installments, only the amount stated in the loan contract will be used as the basis for calculating tax; If only a IOU is issued and used as a contract, the tax shall be calculated based on the amount stated in the IOU.

2. The working capital revolving loan contract shall use the specified maximum amount as the basis for calculating tax. The stamp shall be stamped once when signing. If the loan is within the limit and a new contract is not signed, no additional stamp shall be affixed. .

3. In capital construction loans, if a loan contract is signed yearly according to the annual payment plan, a general loan contract is signed based on the total budget in the last year, and the loan amount of the general contract includes the amount of each sub-contract. If the borrowing amount is higher, for this type of infrastructure loan contract, the sub-contracts should be deducted separately. In the final general contract signed, tax decals are only calculated on the balance of the total loan amount after deducting the sub-contract borrowing amount.

4. In the loan business, if the lender is a syndicate composed of several banks, each party in the syndicate will bear a certain loan amount. The loan contract is signed by the borrower and all parties to the syndicate, and each party holds an original copy of the contract. For such contracts, the borrower and the loan syndicate parties shall calculate taxes based on their respective borrowing amounts on the original contract executed.

5. For financial leasing contracts signed by banks and other financial organizations for financial leasing business, tax shall be temporarily calculated as a loan contract based on the total rent stated in the contract.

6. A contract in which the borrower uses property as collateral to obtain a certain amount of mortgage loan from the lender shall be discounted according to the loan contract; when the borrower transfers the mortgaged property to the lender due to inability to repay the loan , the tax should be calculated according to the relevant provisions of the property rights transfer documents for the property rights documents signed by both parties.

(7) Insurance contract. Including credit guarantee contracts, stamp duty is only levied on property insurance contracts, and no stamp duty is levied on life insurance contracts. The basis for calculating tax is the amount of insurance premiums paid (collected), excluding the amount of property insured.

(8) Technology contract. Including technology development, transfer, consulting, service and other contracts, the tax calculation basis is the price, remuneration or usage fee stated in the contract. Three points should be noted:

1. In technology development contracts, taxes are calculated only on the remuneration amount stated in the contract, and research and development funds are not used as the basis for tax calculation;

2. In technology transfer contracts, Including contracts written for the transfer of patent applications and non-patented technology transfers, excluding contracts written for the transfer of patent rights and patent implementation licenses. This part belongs to the property rights transfer document contract, and is decaled at 50,000% of the amount stated;

3. Consulting contracts do not include general legal, accounting, auditing and other consulting contracts, that is, no stamp duty is levied on legal, accounting, and auditing consulting contracts.

(9) Goods transportation contract. Including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts. If the document is used as a contract, it will be decaled according to the contract. The basis for calculating tax is the amount of transportation fees obtained (i.e., freight income), excluding the amount of goods transported, loading and unloading fees, insurance premiums, etc. And the tax calculation methods for domestic transportation and international transportation are different:

1. Domestic combined transportation of goods.

① If the whole freight is settled uniformly at the place of departure, the tax amount shall be calculated based on the whole freight, and the stamp duty shall be paid by both parties in the freight settlement at the place of departure;

② If the freight is settled separately, the tax amount shall be calculated separately. The freight of the journey is regarded as the taxable amount, and the stamp duty shall be paid by each party handling the freight settlement.

2. International freight.

① If transported by my country's transportation enterprises, the transportation enterprise will calculate the tax payable based on the (domestic) freight; the freight settlement voucher held by the shipper will calculate the tax payable based on the entire freight.

② If a foreign transportation enterprise transports import and export goods, the freight settlement voucher held by the transportation enterprise is exempt from stamp tax. The freight settlement voucher held by the shipper shall be calculated and paid stamp tax based on the freight amount.

(10) Warehousing and custody contract. Including warehousing and storage contracts, if the warehouse receipt or warehouse receipt is used as a contract, the decal shall be based on the contract, and the tax basis shall be the amount of warehousing and storage fees (i.e., storage fee income), excluding the amount of storage and custody of goods.

The above are the different tax calculation regulations for stamp duties on 10 types of economic contracts. In addition, the following five points should be noted:

First, documents with a contractual nature should be regarded as contracts Taxation; For vouchers of a contract nature that are voluntarily concluded between entities with equal legal status within an enterprise group, clarify the purchase and sale relationship between the parties, and are used for supply and settlement, stamp duties should be levied in accordance with regulations.

Second, no stamp duty will be levied on vouchers that are not of a contractual nature and are used for internal implementation plans of enterprise groups.

Third, if the contract is not fulfilled on time, a discount should also be applied.

The fourth is to write the contract and issue the documents at the same time without duplication.

Fifth, the taxable amount cannot be determined when signing some contracts. For example, (1) the transfer income in technology transfer contracts is charged according to a certain proportion of sales revenue or based on realized profit sharing, (2) ) The property lease contract only stipulates the monthly (day) rent standard and has no time limit. For this type of contract, a fixed amount of 5 yuan can be applied to the stamp when signing, and then the tax and stamp subsidy can be calculated based on the actual amount during settlement later.

2. Property transfer documents.

Property rights transfer is the change of property rights relationship, which is manifested in the change of the property rights subject. Property rights transfer documents are civil legal documents entered into between the property rights transferor and the transferee during the process of property rights changes such as sale, exchange, inheritance, donation, division, etc.

The property rights transfer documents in the stamp duty tax items include property ownership, copyright, trademark exclusive rights, patent rights, and proprietary technology use rights*** five property rights transfer documents, among which: "Property ownership transfer" "Documents" refers to the documents for the transfer of ownership of real estate and movable property registered with government management agencies, including the documents for the transfer of property rights issued by joint-stock enterprises to the public for purchases, inheritances, and gifts. The other four items are property rights transfer documents for intangible assets.

In addition, stamp duty is also levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.

The stamp duty on the property transfer document is based on the amount stated in the document, and the tax rate is 0.05% of the amount stated in the document.

3. Business account books. Stamp tax divides business account books into two categories: account books recording funds (referred to as capital account books) and other business account books. Due to their different accounting contents, two tax calculation methods are adopted: based on amount and per piece. Among them: "Fund account books" are in accordance with the "Notice of the State Administration of Taxation on Stamp Tax Issues on Capital Account Books" (Guo Shui Fa [1994] No. 25). After the production and operation unit implements the "two rules", it shall be divided into "paid-in capital" and "capital reserve". "The total amount of the two items is decaled at a tax rate of 5/10,000. The stamp tax of 10,000 yuan paid by the company when registering is calculated based on the registered capital of 20 million yuan and the tax rate of 5/10,000, but the full amount is decaled only at the time of registration. , starting from the following year, only the increase in paid-in capital and capital reserves will be taxed, and the amount that has not increased will no longer be taxed. Other business account books, including journals and detailed ledgers, are taxed at an annual tax rate of RMB 5 per item. The specific tax calculation methods are as follows:

From the perspective of accounting form and unit nature: first-level accounting units calculate taxes on the account books set up by the accounting department; hierarchical accounting units calculate taxes on the accounting departments and those set up in other departments and workshops Detailed ledgers are all taxed; for the account books of public institutions that implement balance budget management and record business operations, tax discounts will be calculated based on the fixed amount of other account books; for account books that do not record business operations, no tax discount will be calculated; for public institutions that collect and pay for themselves, the tax discount will be calculated for the business account books Taxes are calculated according to regulations on the account books recording funds and other account books respectively. At the same time, you should also pay attention to the following points:

1. Branches operating across regions (each branch shall pay at its location). If the superior unit allocates funds, the account books recording the funds will be taxed according to the amount of the allocated book funds; if the superior unit does not allocate funds, only other account books will be taxed according to the fixed amount.

2. Several situations of incremental decals (the parts that have been decaled can no longer be decaled, and the undecaled parts and newly added funds in the future will be decaled according to regulations):

( 1) For new enterprises established during the process of corporate restructuring and approved by governments at or above the county level and relevant departments (re-registration of legal persons), the funds recorded in the newly activated capital account books may be due to the establishment of capital ties between the enterprises. Increased funding.

(2) Funds increased by new enterprises established by merger or spin-off.

(3) Newly increased funds from corporate debt-to-equity swaps.

(4) Funds increased after evaluation during enterprise restructuring.

(5) Funds recorded in other accounting accounts of the enterprise are converted into paid-in capital or capital reserves

3. Workshops, sales departments, and warehouses are not within the scope of accounting Or registers, statistical books, ledgers, etc. that are within the scope of accounting but do not record amounts will not be decaled.

4. For accounting that uses a single-page table to record financial activities, and uses tables to represent accounts, no decals will be used until the account books (account books) are formed. When the book is bound into a book, the decals will be decaled according to the book. .

4. Rights and licenses.

"Rights and licenses" include house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates, etc. issued by government departments. Appliques are priced at five yuan per piece.

5. Other tax receipts determined by the financial department.

The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations and Detailed Rules. Vouchers that are not listed are not taxed. Therefore, this part of the voucher generally refers to the relevant documents in accordance with Article 26 of the "Implementation Rules of the Interim Stamp Duty Regulations" "If a taxpayer is not sure whether the voucher is taxable, he should bring the voucher to the local tax authority for identification in a timely manner." "If a taxpayer has a dispute with the tax authority over the nature of the voucher, the taxpayer should attach the voucher and submit it to the tax authority at the next higher level for verification. "The taxation regulations made by the Ministry of Finance and the State Administration of Taxation for taxation vouchers that cannot be determined by the grassroots tax authorities and other vouchers that are not listed in the regulations and rules are an improvement and supplement to the taxation vouchers listed in the stamp tax regulations and rules. . For example: "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policies on Stamp Duty" clarifies that "stamp tax is levied on land use rights transfer contracts and land use right transfer contracts based on property rights transfer documents"; "State Administration of Taxation's Regulations on Several Specific Issues Regarding Stamp Duty" Clarify that "contracts signed by enterprises and individuals renting stores, counters, etc., belong to property lease contracts and should be decaled in accordance with regulations" and so on.

In actual work, in addition to grasping the tax calculation policies for the above five types of economic vouchers, we should also pay attention to the following issues:

First, all types of vouchers, no matter what form they are in, or title book, as long as its nature falls within the scope of taxation enumerated in the regulations, it shall be taxed according to regulations.

Second, taxable certificates refer to certificates that have legal effect in China and are protected by Chinese law.

Third, taxable certificates that are applicable to the territory of China and have legal effect within the territory of China, regardless of whether they are written in China or outside the country, shall be taxed in accordance with the provisions of stamp duty.

The fourth is a taxable voucher that is stamped in proportion to the amount. If the amount is not indicated, the amount should be calculated based on the quantity and market price stated in the voucher, and the stamp will be fully stamped according to the applicable tax rate.

Fifth, if the amount stated in the taxable certificate is in foreign currency, the tax payable shall be calculated based on the foreign exchange rate announced by the State Administration of Foreign Exchange on the day when the certificate is issued and converted into RMB.

Sixth, if the same voucher is signed by two or more parties and each party holds one copy, the one copy held by each party shall be fully stamped.

Seventh, the same voucher is subject to different tax rates because it contains two or more economic items. If the amounts are contained separately, the tax payable should be calculated separately, and the total tax amount will be discounted after adding up; if If the amount is not recorded separately, the tax deductible will be calculated based on the higher tax rate.

8. If the amount contained in the stamped voucher increases after modification, the increase shall be subsidized by the stamp tax stamp.

Nineth, if the tax is calculated according to the proportional tax rate and the tax payable is less than 1 jiao, stamp duty is exempted; if the tax payable is more than 1 jiao, the tax amount whose last part is less than 5 cents will not be counted, and if the tax amount is more than 5 cents, it will not be counted. Calculate decals on a dime basis. If the tax payable in a property leasing contract exceeds 1 dime but is less than 1 yuan, a discount of 1 yuan will be applied.

In addition, in order to fully grasp the scope of stamp tax, you should also understand the scope of stamp tax exemption to ensure the correct performance of tax obligations. The following vouchers and businesses are exempt from stamp tax.

1. A copy or transcript of the stamp duty paid voucher. However, if a copy or transcript is used as the original, an additional stamp will be affixed.

2. A document issued by the property owner to donate the property to the government, social welfare unit, or school.

3. An agricultural product purchase contract signed between the state-designated purchasing department, village committees, and individual farmers.

4. Interest-free and subsidized loan contracts.

5. A contract written by a foreign government or international financial organization to provide preferential loans to the Chinese government and national financial institutions.

6. In the rental contract signed between the real estate management department and the individual, if the house is used for living, the discount will be temporarily exempted.

7. Special freight vouchers for military material transportation, emergency and disaster relief material transportation, and newly built railway and pipeline transportation.

8. For the State Post Bureau and its affiliated postal enterprises at all levels, which have independently operated newly established fund account books since January 1, 1999, all funds that have been deducted before the Posts and Telecommunications Administration was decentralized are exempt from tax Stamp duty, funds increased after January 1, 1999 will be stamped according to regulations.

9. Securities (stock) transactions will not be levied for the time being on the free transfer of state-owned equity of listed companies that occurs as a result of the reorganization and restructuring of state-owned (including state-controlled) enterprises that have been decided or approved by the State Council and provincial people's governments. stamp duty. Securities (stock) transaction stamp tax should still be levied on the free transfer of state-owned equity of listed companies that does not fall into the above circumstances.

10. For various types of taxable contracts signed but not yet fully performed by enterprises that have been restructured with the approval of the people's government at or above the county level and the enterprise management department before the restructuring, if the execution entity needs to be changed after the restructuring, the execution entity will only be changed. , if the remaining terms have not been changed and have been decaled before the restructuring, they will no longer be decaled.

11. The property transfer documents signed by enterprises that have been approved by the people's government at or above the county level and the enterprise management department for restructuring will be exempted from decals.

12. Investors buying and selling closed-end securities investment funds are exempt from stamp duty.

13. The stamp duty involved in the construction of the first phase of the National Petroleum Reserve project will be exempted.

14. The certificates and property transfer documents generated by the Securities Investor Protection Fund Co., Ltd. enjoy preferential stamp tax policies. However, these contracts or property transfer documents signed with the Protection Fund Co., Ltd. are only exempt from stamp tax on the Protection Fund Co., Ltd., while other parties should be levied stamp tax according to regulations.

15. Stamp taxes related to low-rent housing and affordable housing by operating and management units of low-rent housing and affordable housing, as well as stamp taxes involving low-rent housing lessees and purchasers of affordable housing will be exempted. .

16. Deed tax and stamp tax are exempted for public rental housing management units that purchase housing as public rental housing; stamp taxes involved in the lease agreement signed by both parties to the public rental housing lease are exempted.

The stamp duty involved in the construction of public rental housing by public rental housing management units will be exempted. For the construction of supporting public rental housing in other housing projects, based on relevant materials issued by government departments, the stamp duty involved in the construction and management of public rental housing will be exempted based on the proportion of the public rental housing construction area to the total construction area.

17. The commodity reserve management company and its directly affiliated treasury account books are exempt from stamp tax; the purchase and sale contracts written during the commodity reserve business are exempt from stamp tax, and the other parties to the contract are exempt from stamp tax. Stamp duty is collected according to stamps.