Table of stamp duty items and tax rates
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Tax item, scope, tax rate and taxpayer's explanation.
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1. The purchase and sale contract includes supply, pre-purchase and the contractor's purchase and sale price.
The combination of purchase, purchase and sale and the paste of 0.3‰.
┃ cooperation, adjustment, compensation and expenditure ┃┃┃┃
┃ Barter and other contracts ┃┃┃┃┃
2. Processing contracting includes processing, ordering, processing or contracting.
Contract/Repair/Repair/Print/Contract Revenue/Contract Revenue
┃ Advertising, surveying and mapping, detecting ┃0.5‰ sticker ┃┃
┃┃┃┃┃┃┃┃and other contracts
3. Construction projects (including survey and design) and contractors shall set up charging points according to law.
0.5‰ paste for survey and design.
Contract the flowers.
4. Construction and installation, including construction, installation workers and contractors based on contract funds.
Engineering contract ┃ engineering contract ┃ 0.3‰ post ┃┃┃
Contract the flowers.
┃ ┃ ┃ ┃
5. Property leasing, including renting houses and boats, shall be settled by both parties according to the rental amount.
Contract ┃ ships, planes and cars ┃ 1‰ sticker ┃.
┃ Vehicles, machinery, electrical appliances, flowers. Tax amount/amount
┃ equipment contract ┃ less than 1 yuan ┃┃
┃┃ Press 1 yuan┃┃.
┃┃┃┃ decal ┃┃┃┃
┃ ┃ ┃ ┃
6. The transportation of goods, including civil aviation and railways, is based on the transportation fee and the contractor's documents.
Contract road transportation and sea transportation, and use 0.5‰ of the contract.
┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃947
┃ Transmission and combined transportation contract ┃┃┃┃┃ Same decal
7. Warehousing, including warehousing and storage, and establishing the warehouse receipt or stack of the contractor according to the warehousing situation.
Contracts/contracts/management fees/bills should be combined.
┃┃┃┃ Use together.
┃┃┃┃┃┃┃, press and close.
┃┃┃┃┃ Same decal
┃┃┃ 1 ‰ decal ┃┃ The document is
8. Loan contracts, banks and other financial groups shall be used according to loan funds, contractors and contracts.
┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃┃947
┃ including interbank lending) ┃ decal ┃ the same decal
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Table of Stamp Duty Items and Rates (Continued)
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Tax item, scope, tax rate and taxpayer's explanation.
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9. The loan contract signed by property insurance is based on premiums and documents.
Contract, including property, responsibility and amount, 1 ‰, contractor and contract purpose.
┃ guarantee, credit and other insurance ┃ decal ┃, according to the contract.
┃ Contract ┃┃┃┃┃ Same decal
10. Technology contracts include technology development, transfer and the establishment of contractors according to the specified funds.
Offer, consultation, service, etc. The amount is 0.3‰.
Contract. ┃ Flowers ┃┃┃┃
┃ ┃ ┃ ┃
1 1. Property right transfer includes ownership and amount of property right, mortgagee and mortgagee.
According to the exclusive right to use books, copyrights and trademarks, with an additional amount of 0.5‰.
Patents, know-how, flowers.
Documents on the transfer of the right to use and other rights to use.
12. Business account book/production and operation account book/account book holder/account book holder
┃┃' s account book, ┃┃
┃┃┃┃ According to the paid-in capital ┃┃
┃ ┃ Ben ·and┃┃ ┃
┃ ┃ ┃ ┃ ┃ Capital Reserve Company
┃┃┃┃┃ Total amount
┃ ┃0.5‰ decal ┃┃┃┃
┃┃┃┃ Other account books ┃┃┃┃
┃┃┃┃┃┃┃┃┃┃┃
Yuan. ┃ ┃
13. Rights and authorities, including decals issued by government departments and recipients.
You can get a real estate license and work in 5 yuan. ┃ ┃
┃ Business license and ┃┃┃┃┃ trademark
┃ registration certificate, patent certificate, ┃┃┃┃
┃┃┃┃┃ Land use certificate
┃ ┃ ┃ ┃
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For the purchase and sale contract, the Shanxi Provincial Local Taxation Bureau stipulates that there are two ways for commodity circulation enterprises engaged in the purchase and sale of commodities to pay stamp duty. One way is to stamp the actual contract and pay taxes by yourself. The other is to collect according to a certain proportion, and the approved proportion is 60-90% of the purchase amount (procurement link); The specific proportion of 20-50% of sales revenue (sales link) is determined by the municipal land tax bureaus within the scope determined by the provincial bureaus.
The purchase and sale contract tax rate is three ten thousandths.