Taxable amount = the amount (expenses and income) recorded in the taxable voucher × the applicable tax rate.

Taxable amount = number of taxable documents × applicable tax standard

Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

Extended data tax object

The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are taxpayers of stamp duty and shall pay stamp duty in accordance with relevant regulations. Specifically:

1, contractor

2, according to people

3. Bookkeeper

4. Recipients

5. users.

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance;

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