In layman's terms, stamp duty is the fee for stamping contracts and various certificates. If you want to get a stamp, you have to pay a fee, and only when you pay and stamp your contract or certificate is it protected by law.

Stamp duty is a tax levied on the publication of books and the collection of legal and valid certificates in economic activities and economic exchanges. It is named after the use of tax stamps as tax symbols on taxable documents. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social groups, other units, individual industrial and commercial households and other individuals who receive prescribed economic documents established in China.

Taxation objects

All units and individuals who write and receive the certificates listed in the "Interim Regulations on Stamp Duty of the People's Republic of China" within the territory of the People's Republic of China, They are all taxpayers of stamp duty and should pay stamp duty in accordance with regulations. Specifically, there are:

1. The person who makes the contract;

2. The person who establishes the evidence;

3. The person who establishes the account book;

4. Recipient;

5. User.

The current stamp duty is only levied on vouchers listed in the Stamp Duty Ordinance. There are five specific categories

1. Purchase and sale, construction project survey and design, property leasing, cargo transportation, warehousing and storage, construction project contracting, loans, property insurance, processing contracts, technical contracts or certificates of a contractual nature ;

2. Property rights transfer documents;

3. Business books;

4. House ownership certificate, trademark registration certificate, patent certificate, business license, land Certificate of use, license;

5. Other tax certificates determined by the Ministry of Finance.

The current stamp tax is only levied on the vouchers listed in the "Interim Regulations on Stamp Duty". Vouchers not listed are not taxed. The specific taxation scope is as follows:

1. The economic contract tax item and tax rate table lists 10 major categories of contracts. They are: Purchase and Sale Contract. Processing contract. Construction project survey and design contract. Construction and installation project contract. Property Lease Contract. Contract for the carriage of goods. Warehousing and custody contract. Loan contract. Property insurance contract. Technology Contract.

2. Property rights transfer document Property rights transfer is a change in the property rights relationship, which is manifested as a change in the owner of the property rights. 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 my country's stamp tax items include property rights transfer documents for five property rights, including property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology. Among them, property ownership transfer documents refer to the documents written for the transfer of ownership of real estate and movable property registered by government management agencies, including stocks issued to the public by joint-stock enterprises, property rights written for purchase, inheritance, and donation. Transfer documents. The other four items are property rights transfer documents for intangible assets. In addition, stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.

3. Business account books are divided into account books recording funds (referred to as fund account books) and other business account books in tax items according to the different contents reflected in the business account books, so as to facilitate the use of tax calculation based on amount and tax based on tax. There are two tax calculation methods: piece tax.

Legal Basis

"Stamp Duty Law of the People's Republic of China"

Article 1 Taxable documents written within the territory of the People's Republic of China Certificates, entities and individuals conducting securities transactions are taxpayers of stamp tax and shall pay stamp tax in accordance with the provisions of this Law.

Units and individuals who write taxable certificates outside the People's Republic of China and use them within the country shall pay stamp duty in accordance with the provisions of this Law.

Article 2 The term “taxable vouchers” as used in this Law refers to the contracts, property rights transfer documents and business account books listed in the "Stamp Duty Items and Rates Schedule" attached to this Law.

Article 3 The term “securities transactions” as used in this Law refers to the transfer of stocks and stock-based depositary receipts traded on stock exchanges established in accordance with the law and other national securities trading venues approved by the State Council.

Stamp tax on securities transactions is levied on the transferor of securities transactions, but not on the transferee.

Article 4 The tax items and tax rates of stamp duty shall be implemented in accordance with the "Stamp Duty Item and Rate Table" attached to this Law.

Article 5 The basis for calculating stamp duty is as follows:

(1) The basis for calculating tax on a taxable contract is the amount listed in the contract, excluding the listed value-added tax.

(2) The tax calculation basis for taxable property rights transfer documents is the amount listed in the property rights transfer documents, excluding the listed value-added tax;

(3) The tax calculation basis for taxable business accounts is the total amount of paid-in capital (share capital) and capital reserves recorded in the account books; (4) The tax calculation basis for securities transactions is the transaction amount.