The specific tax rates can be referred to as follows:
According to the provisions on stamp duty, property lease contracts include contracts for renting houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, which are stamped at one thousandth of the lease amount, and those with tax less than one yuan are stamped at one yuan. The specific data table is as follows: explanation of tax items and tax rates 1. Purchase and sale contracts
According to the provisions of stamp duty, property lease contracts include contracts for renting houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, which are stamped at one thousandth of the lease amount, and those with tax less than one yuan are stamped at one yuan.
The details are as follows:
1. Purchase and sale contracts
include contracts for supply, pre-purchase, purchase, purchase and sale, combination and cooperation, adjustment, compensation, barter, etc.
The contractor shall affix a stamp at the purchase and sale amount of .3‰
2. Processing contracts
include processing, customization, repair and barter. Testing and other contracts
with .5‰ of processing or contracting income
with contractors
3. Construction engineering survey and design contracts
with .5‰ of fees
with contractors
4. Construction and installation engineering contracts
with construction and installation engineering contracts
. If the tax amount is insufficient in 1 yuan, it shall be used as a contract according to 1 yuan decal
contractor
6. Goods transport contract
including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contract
decal
contractor
documents according to the transport cost of .5‰. Apply decals according to the contract
7. Warehousing contracts
include warehousing and safekeeping contracts
Apply decals according to the warehousing and safekeeping fee of 1‰
Make warehouse receipts or stack sheets as contracts, and apply decals according to the contracts
8. Loan contracts
Loan contracts signed by banks and other financial organizations and borrowers (excluding interbank lending)
. Apply decals according to the contract
9. Property insurance contracts
including property, liability, guarantee, credit and other insurance contracts
apply decals according to the insurance premium income of 1‰
contractor
documents are used as contracts, Apply decals according to the contract
1. Technical contracts
include contracts for technology development, transfer, consultation and service
Apply decals at the amount of .3‰
The contractor
11. Documents of property right transfer
include documents of transfer of property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, etc. The commercial housing sales contract
shall be stamped with the amount of .5‰
the holder
12. The account book
the account book for production and operation
shall be stamped with the total amount of paid-in capital and capital reserve of .5‰. Other account books shall be affixed piece by piece in 5 yuan
Bookkeeper
13. Rights and license photos
include the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments
5 yuan
recipients.