Stamp duty is a tax levied on contracts, vouchers, documents, account books, rights permits, etc.

Taxpayers fulfill their tax obligations by stamping or stamping documents. The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. Specifically, it is divided into five categories: contracts or documents with contractual nature, documents of property rights transfer, business books, rights, licenses and other documents determined by the Ministry of Finance.

Extended data:

The following vouchers can be exempted from stamp duty: (1) photocopies and transcripts of vouchers that have paid stamp duty, except for users who regard them as originals; (2) the documents set up by the property owner to donate the property to social welfare units and schools that support the elderly and the disabled; (3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers; (4) Interest-free and discount loan contracts; (5) Contracts for foreign countries and international financial organizations to provide preferential loans to China and national financial institutions; (6) the transfer of property rights signed by the enterprise due to restructuring; (seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members; (eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing. Baidu Encyclopedia: Stamp Duty.

What does stamp duty mean?

Stamp duty is a tax levied on taxable economic documents signed, collected and used in economic activities and economic exchanges. Because taxpayers mainly complete their tax obligations by pasting tax stamps on taxable documents, they are named stamp duty.

Stamp duty is a kind of tax widely levied in all countries of the world, which first started in Holland 1624.

1988 In August, the State Council, China promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), and stamp duty was resumed in June of the same year 10+0.

Tax basis for stamp duty:

1. The tax basis of the purchase and sale contract is the purchase and sale amount.

2. The tax basis for processing contracts is processing contract income.

3. The tax basis of the construction project survey and design contract is the fees charged.

4. The tax basis of the construction and installation project contract is the contract amount.

5. The tax basis of the property lease contract is the lease amount.

6. The tax basis of the contract of carriage of goods is the transportation cost, but it does not include the loading and unloading cost.

7. The tax basis of warehousing contract is warehousing cost.

8. The tax basis of the loan contract is the loan amount.

9. Property insurance contracts are taxed on the basis of insurance premium income.

10. The tax basis of technical contracts is the amount contained.

1 1. The tax basis of property right transfer documents is the included amount.

12. The account book tax basis of the funds recorded in the business account book tax item is the total amount of "paid-in capital" and "capital reserve". The tax basis of other account books is the number of taxable vouchers.

13. The tax basis of rights and licenses is the number of taxable documents.

Calculation formula:

Taxable amount = taxable amount of taxable documents (or number of taxable documents) * applicable tax rate (unit tax amount)

What is stamp duty?

Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities.

Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed. Stamp duty on securities transactions, developed from ordinary stamp duty, belongs to behavior tax. According to the transaction amount of a stock transaction, both buyers and sellers are taxed at the same time. The basic tax rate is 0.4%, and stamp duty is not levied on funds and bonds.

The origin of stamp duty stamp duty is a very old tax, which is familiar to people, but its origin is little known. From the perspective of tax history, the introduction of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty.

There are many anecdotes. 1624, the Dutch * * * had an economic crisis and financial difficulties.

Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties in order to solve the financial needs, but he was afraid of people's opposition, so he asked the ministers of * * * to make suggestions. The ministers discussed it, but they couldn't think of a wonderful way to kill two birds with one stone.

As a result, the ruling class in the Netherlands adopted public bidding to seek new tax design schemes and ingenious ways to collect money. Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants.

It can be seen that the generation of stamp duty is more legendary than other taxes. The designer of stamp duty is original.

He observed that people use a large number of documents in their daily lives, such as contracts and loan vouchers, which are continuous. So once the tax is levied, the tax source will be very large; Moreover, people have a psychology that a voucher with a seal of * * becomes a legal voucher, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty. Just like this, stamp duty is praised by bourgeois economists as a "good tax" with slight tax burden, prosperous tax sources, simple procedures and low cost.

"The technique of taxation is to pluck the most goose feathers and listen to the least goose crows," said Kolebe of Britain. Stamp duty is this kind of tax with the characteristics of "listening to geese at least".

Stamp duty from 65438 to 0624 first appeared in the Netherlands, and European and American countries followed suit because of its simplicity and ease of use. Stamp duty is levied in Denmark 1660, France 1665, the United States 167 1, Austria 1686, and the United Kingdom 1694.

In a very short time, it has become a widely used tax in the world, sweeping the world. Contents of stamp duty. Concept: All units and individuals who issue and collect the vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are taxpayers of stamp duty and should pay stamp duty according to the regulations.

Taxable vouchers: (1) purchase and sale contracts, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or vouchers with contractual nature; (2) Transfer of property rights; (3) business books; (4) rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance. Two. Tax Rate: Stamp Duty Tax Item Tax Rate Table Taxpayer's Statement 1 Purchase and sale contracts include contracts for supply, pre-purchase, purchase, cooperation between purchase and sale, adjustment, compensation and barter. , the contractor stamped with the seal of three ten thousandths of the purchase and sale amount. 2. Processing contracts include processing, customization, repair, repair, printing, advertising and surveying and mapping. Inspection contract according to the processing or contracting income of 0.5% decals; 3 construction engineering survey and design contract according to the 0.5% of the charging standard decals; 4. The construction and installation project contract shall be stamped at 0.3% of the contract amount; 5. The property lease contract shall be affixed with 0. 1% of the lease amount, including rented houses, ships, planes, motor vehicles, machinery, appliances and equipment.

If the tax amount is less than one yuan, the undertaker shall affix one yuan stamp. 6. Contracts of carriage of goods include civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts. If the contractor's documents are stamped with the seal of five ten thousandths of the transportation cost as the contract, the contractor's warehouse receipt or warehouse receipt shall be stamped with the seal of seven ten thousandths of the warehousing contract as the contract. If the loan contract (excluding interbank borrowing) signed between banks and other financial institutions and borrowers is taken as the contract, the contractor's documents shall be taken as the contract basis, and the property insurance contract including property, liability, guarantee and credit shall be taken as the contract basis. According to the contract application 10 technology contract includes technology development, transfer, consultation, service and other contracts. According to the contract, the contractor 1 1 property right transfer documents include property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. Apply the contractor's 12 business account book according to five ten thousandths of the amount, and record the production and business account book. The rights and licenses of the bookkeeper 13 include the real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by the * * * department. For other provisions, please refer to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty.

Three. Declaration and payment of stamp duty 1 Which units implement the declaration and payment of stamp duty? Taxpayers who pay stamp duty shall declare and pay stamp duty on the corresponding tax payment vouchers; Individuals who pay stamp duty will only apply for stamp duty declaration, and will not apply for tax declaration temporarily. 2. What vouchers are used for stamp duty tax declaration? (1) Contract category: purchase and sale contract, cargo transportation contract; Processing contracts and storage contracts; Construction engineering survey and design contracts and loan contracts; Construction and installation engineering contracts and property insurance contracts; Property lease contracts, technology contracts and other documents with contractual nature.

(2) Transfer of property rights. (3) Business books.

(4) permission. (5) Other evidence recognized by the Ministry of Finance.

What is stamp duty? What tax is it used to pay?

1. What is stamp duty? A: Stamp duty is a tax levied on documents collected and received in economic activities and economic exchanges.

Stamp duty is levied on all kinds of vouchers listed in the Provisional Regulations on Stamp Duty, and paid by the bookend and payee of the voucher. It is a kind of voucher tax with behavioral nature. 2. What is the taxpayer of stamp duty? A: All domestic enterprises, organs, organizations, armed forces, Sino-foreign joint ventures, cooperative enterprises, foreign companies, enterprises and other economic organizations and institutions that set up account books in People's Republic of China (PRC) and receive the vouchers listed in the Regulations are all taxpayers of stamp duty.

Listing certificate refers to the certificate that has legal effect in China and is protected by the laws of China. The above documents, whether in China or abroad, shall be affixed with decals as required.

According to the different bookends and payees of taxable vouchers, their taxpayers can be called undertakers, bookkeepers, pawnbrokers and payees respectively. All contracts, documentary evidence, etc. It is signed by two or more parties, and all parties are taxpayers.

For commercial account books, rights and licenses, bookkeepers and recipients are taxpayers. For contracts signed on behalf of a third party, the agent of the party concerned is responsible for decals, and the agent is the taxpayer. 3. What is the goal of stamp duty? A: Stamp duty will be levied on the documents listed in the Regulations, and no tax will be levied on those not listed.

List five types of tax vouchers: (1) 10 contracts, namely: ① purchase and sale contracts, including: supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter and other contracts. (2) Processing contracts, including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.

③ Survey and design contracts for construction projects, including survey and design contracts. (4) Construction and installation engineering contracts, including construction and installation engineering contracts.

⑤ Property lease contracts, including houses, ships, airplanes, motor vehicles, machinery, appliances, equipment, etc. 6. Contracts of carriage of goods include civil aviation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation.

⑦ Warehousing contracts, including warehousing contracts. (8) Loan contracts include loan contracts signed between banks and other financial institutions and lenders (excluding interbank lending).

Pet-name ruby, property insurance contract, including property, responsibility, guarantee, credit, etc. Attending, technology contracts, including technology development, transfer, consulting, services, etc.

(2) Transfer of property rights, including transfer documents such as property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right. (1) Business account books, including various account books established by units and individuals engaged in production and business activities.

(2) Rights and licenses, including real estate license, business license, trademark registration certificate, patent certificate and land use certificate. (excluding rural collective land contractual management right certificate) (3) Other tax collection certificates determined by the Ministry of Finance.

4. What is the tax basis of stamp duty? Answer: (1) The proof of taxation according to the proportional tax rate is as follows: the purchase and sale contract is the purchase and sale amount; Processing contract is processing or contracting income; The survey and design contract for construction projects is charged; The construction and installation project contract is the contract amount; The property lease contract is the lease amount; The contract of carriage of goods is the transportation fee; The warehousing contract is the warehousing fee; The loan contract is the loan amount; Property insurance contract is insurance premium income; The amount of a technology contract is the price, remuneration and use fee; The transfer of property rights shall be subject to the amount contained; (This refers to the contract amount, not the actual settlement amount). The account books for recording funds are paid-in capital and total capital reserve.

Joint-stock enterprises are divided into "share capital" and "capital reserve" according to the total amount. (2) Vouchers taxed at a fixed tax rate are based on the number of vouchers.

5. When should the stamp duty payment certificate be posted? Answer: The stamp duty payment certificate should be pasted when the certificate is established or collected. Specifically, the contract is signed, the documentary evidence is established, the account book is opened, and the certificate is obtained.

6. Which vouchers are exempt from stamp duty? Answer: (1) Copy or photocopy of the stamp duty paid voucher; (2) documents certifying that the property owner donated the property to * * *, social welfare units and schools; (3) Other documents approved by the Ministry of Finance for tax exemption. The vouchers for exemption from stamp duty listed in the detailed rules are: (1) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state, the villagers' committee and individual farmers; ② Interest-free and discount loan contract; (3) Foreign countries or international financial organizations provide preferential loans to China and national financial institutions.

7. What is the mantissa and starting point of stamp duty payable? A: If the tax payable is below 10 cent, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.

If the deed tax of real estate lease is less than one yuan, it shall be affixed with one yuan. .

What is stamp duty?

Stamp duty is a very old tax. People are familiar with it, but little is known about its origin.

From the perspective of tax history, the introduction of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty. There are many anecdotes.

1624, the Dutch * * * had an economic crisis and financial difficulties. Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties in order to solve the financial needs, but he was afraid of people's opposition, so he asked the ministers of * * * to make suggestions.

The ministers discussed it, but they couldn't think of a wonderful way to kill two birds with one stone. As a result, the ruling class in the Netherlands adopted public bidding to seek new tax design schemes and ingenious ways to collect money.

Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants. It can be seen that the generation of stamp duty is more legendary than other taxes.

The designer of stamp duty is original. He observed that people use a large number of documents in their daily lives, such as contracts and loan vouchers, which are continuous. So once the tax is levied, the tax source will be very large; Moreover, people have a psychology that a voucher with a seal of * * becomes a legal voucher, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty.

Just like this, stamp duty is praised by bourgeois economists as a "good tax" with slight tax burden, prosperous tax sources, simple procedures and low cost. "The technique of taxation is to pluck the most goose feathers and listen to the least goose crows," said Kolebe of Britain.

Stamp duty is this kind of tax with the characteristics of "listening to geese at least". Stamp duty from 65438 to 0624 first appeared in the Netherlands, and European and American countries followed suit because of its simplicity and ease of use.

Stamp duty is levied in Denmark 1660, France 1665, the United States 167 1, Austria 1686, and the United Kingdom 1694. In a very short time, it has become a widely used tax in the world, sweeping the world.

Britain imposed heavy taxes on North America 13 colonies, such as paying taxes for obtaining diplomas, which caused strong dissatisfaction among the colonial people and accelerated the outbreak of the American War of Independence. Overview of stamp duty on securities transactions in various countries in the world USA: 1966 abolished; Japan: 1999 repealed; Singapore: 200 1 cancelled, zero tax rate for securities transactions.

Europe: A, European Union (then European institution) 1969 Directive: ".

The imposition of stamp duty on securities by member countries causes double taxation and discrimination, which constitutes an asymmetric intervention in the free flow of capital and should be abolished through tax coordination. "

; B, Germany: 199 1 year abolished; C, Sweden, Finland: The financial instrument transaction tax failed in the 1980s, which not only led to the decline of national tax revenue, but also led to the outflow of stock transactions to other financial centers in Europe, so it was first levied and then cancelled; D, France, Belgium: under collection, but beyond the fixed tax rate, with an upper limit; E. Britain: collecting and abolishing topics; India: from June 1, a, delivery transaction: from 0. 1% to 0.125%; B. Pre-delivery transaction: The tax rate will be increased from 0.02% to 0.025%, and the buyer will pay the tax. Table of Changes in Stamp Duty Rate of China Stock Exchange1990 On June 28th, 2000, Shenzhen promulgated the Interim Provisions on Income from Equity Transfer and Individual Holding of Stocks. Initially, stamp duty was levied on stock transactions, and the seller paid 0.6% of the transaction amount.

1990165438+1On October 23rd, Shenzhen also imposed a stamp duty of 0.6% on stock buyers. 199 1 10 In order to make the stock market depressed, Shenzhen adjusted the stamp duty rate to 0.3%.

199 1 year1month 10, the Shanghai Stock Exchange imposed a two-way levy on both buyers and sellers of stocks, with a tax rate of 0.3%. 1June, 992 12, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the State Commission for Economic Restructuring jointly issued the Interim Provisions on Taxation of Joint-stock Pilot Enterprises, which clearly stipulated that both parties to the transaction should pay stamp duty at the rate of 0.3% respectively.

65438+May 0997 In view of the tendency of excessive speculation in the securities market at that time, the stamp duty rate on securities transactions increased from 0.3% to 0.5%. 1June 1998 12 in order to make the securities market develop steadily, with the approval of the State Council, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) reduced the tax rate from 0.5% to 0.4%.

1 June, 9991In order to enliven the B-share market, State Taxation Administration of The People's Republic of China and China of People's Republic of China (PRC) reduced the transaction tax rate of B-shares to 0.3% again. From 200 1,1,16, the Ministry of Finance adjusted the stamp duty rate of securities (stocks) transactions.

Stamp duty on securities (stocks) transactions, and certificates of equity transfer of A shares and B shares bought, sold, inherited and donated to the stock exchange shall be paid by both parties at the rate of 0.2%. On May 30, 2007, the stamp duty rate of securities (stocks) transactions was adjusted from the current 1‰ to 3‰.

That is to say, the parties concerned shall pay stamp duty on securities (stocks) transactions at the rate of 3‰ respectively for the A-share and B-share equity transfer documents signed by the transaction, inheritance and donation office. On April 24, 2008, the stamp duty rate of securities (stocks) transactions was adjusted from the current 3‰ to 1‰.

That is to say, for the data of equity transfer of A shares and B shares bought, sold, inherited and donated by the stock exchange, the parties concerned shall pay stamp duty on securities transactions at the rate of 1‰ respectively. From September 19, 2008, the stamp duty policy on securities transactions was adjusted from the current bilateral collection to unilateral collection, and the tax rate was still 1‰.

That is to say, for the A-share and B-share equity transfer documents written by the transaction, inheritance and donation firm, the parties pay the stamp duty on stock transactions at the tax rate of 1‰ respectively, and the transferor pays the stamp duty on stock transactions at the tax rate of 1‰ instead, and the transferor will not collect the stamp duty.

What is stamp duty?

Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities.

Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed. Stamp duty on securities transactions is a part of stamp duty, which is levied on the seller according to the amount of the Shuli securities transaction contract, and the tax rate is 1‰.

With the approval of the State Council, the Ministry of Finance decided to adjust the stamp duty policy on securities transactions from September 19, 2008, from the current bilateral collection to unilateral collection, that is, only the seller (or the transferor who inherits and donates A shares and B shares) will be charged with stamp duty on securities (stocks) transactions, and the buyer (transferee) will not be taxed. The tax rate remains at 1‰.