Different contracts have different tax rates.
1. Purchase and sales contract: decals based on three ten thousandths of the purchase and sales amount; 2. Processing and contracting contracts: decals based on five ten thousandths of the processing or contracting income; 3. Construction project survey and design contracts: decals based on ten thousandths of the fees collected Five decals; 4. Construction and installation project contract: decals based on three-ten thousandths of the contract amount; 5. Property leasing contracts: decals based on one-thousandth of the lease amount; if the tax amount is less than one yuan, decals are one yuan. 6. Goods transportation contract: decals will be applied at 0.5% of the transportation cost; if the document is used as a contract, decals will be applied according to the contract. 7. Warehousing and custody contract: decals will be applied at one thousandth of the warehousing and storage costs; if the warehouse receipt or warehouse receipt is used as a contract, decals will be applied according to the contract. 8. Loan contract: decals will be applied at 0.50% of the loan amount. If the document is used as a contract, decals will be applied according to the contract. 9. Property insurance contract: The discount will be based on one thousandth of the premium income; if the document is used as a contract, the discount will be based on the contract. 10. Technology contract: decals shall be decaled at three ten thousandths of the stated amount; 11. Property transfer documents: decals shall be decaled at five ten thousandths of the stated amount; 12. Business account books: (1) Account books recording funds shall be decaled according to "paid-in capital" "" and "Capital Reserve" accounts will be decaled at 50,000 yuan for the amount recorded; (2) Other account books will be decaled at 5 yuan per piece. 13. Rights and licenses: including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments, with a sticker of five yuan per piece.
Article 5 of the "Interim Regulations on Stamp Duty" stipulates that the taxpayer shall calculate the amount of tax payable by himself in accordance with the regulations, purchase and affix all stamp tax stamps at one time.