Stamp Duty-The following are the situations and tax rates (tax amount) that should be paid with stamp duty. As long as these contracts, vouchers and account books occur, you should pay stamp duty, whether you are an ordinary taxpayer or not:

The tax rate is three ten thousandths (3%%): purchase and sale contracts, construction and installation engineering contracts and technology contracts.

The tax rate is five ten thousandths (5%%): processing contract, construction project survey, cargo transportation, property right transfer certificate and capital account book (capital account book is (paid-in capital+capital reserve) * 5%).

The tax rate is one thousandth (1%). ): Property lease contract, warehousing contract and property insurance contract.

Tax rate 0.5 ‰ (0.5%): loan contract.

Five yuan each: other account books, rights and licenses (real estate license, business license, trademark registration certificate, patent certificate and land use certificate).