Stamp duty is a tax levied on taxable economic documents written and received in economic activities and economic exchanges. In August 1988, the State Council promulgated the "Interim Regulations of the People's Republic of China on Stamp Duty", and the collection was resumed on October 1 of the same year.

The characteristics of stamp tax: 1. It has the nature of both voucher tax and behavioral tax, 2. The scope of collection is wide, 3. The tax burden is relatively light, 4. The taxpayers complete the tax obligations by themselves.

1. Taxpayers of Stamp Duty

The People's Republic of China and entities and individuals within the country that write and receive the certificates listed in these regulations are all taxpayers of stamp duty. Specifically: 1. The person who makes the contract, 2. The person who makes the account book, 3. The person who establishes the evidence, 4. The recipient.

2. Objects of Stamp Duty

The current stamp tax only levies the vouchers listed in the Stamp Duty Regulations. There are five specific categories: economic contracts, property rights transfer documents, business account books, rights, Licenses and other certificates of taxation determined by the Ministry of Finance.

3. Basis for Stamp Duty Calculation

Stamp tax is levied in two ways: ad valorem and specific based on different tax items.

(1) Determination of tax calculation basis in case of ad valorem tax calculation. 1. For various economic contracts, the amount, income or expense recorded in the contract is the basis for calculating tax; 2. For property rights transfer documents, the amount stated in the document is the basis for calculating tax; 3. The business account books recording funds are based on The total amount of paid-in capital and capital reserves is the basis for tax calculation.

(2) Determination of tax calculation basis in case of specific tax calculation. For other business accounts and rights and licenses subject to specific tax calculation, the tax calculation amount shall be the basis for tax calculation.

IV. Stamp tax rates

The current stamp tax adopts two rates: proportional tax rate and fixed tax rate.

There are five proportional tax rates, namely 1/1000, 4/1000, 5/10000, 3/10000 and 0.5/10000.

The fixed tax rate applies to rights licenses and other account books in the tax items of business account books, and the unit tax is five yuan per item.

For details, please refer to the stamp tax item and tax rate table in the "Interim Regulations of the People's Republic of China on Stamp Duty"

5. Calculation of tax payable

Press The method of calculating the tax payable according to the proportional tax rate. The tax payable = the tax amount × the applicable tax rate

The method of calculating the tax payable according to the fixed tax rate. The tax payable = the number of vouchers × the unit tax amount

Issues that should be paid attention to when calculating the amount of stamp duty payable...

6. Tax payment links and tax payment locations

The payment link of stamp duty should be decaled when the book is set or received. Specifically...

Stamp duty is generally paid locally. For...

7. Stamp tax payment method

Stamp tax is implemented by taxpayers who calculate the tax payable according to regulations, purchase and affix all stamp tax stamps (hereinafter referred to as decals) at one time Payment method.

In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers can apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.

Other specific provisions for tax decals...

8. Tax stamp

The tax stamp is a tax payment certificate for payment of stamp tax, and is supervised by the State Administration of Taxation. The par value is in RMB and is divided into 9 types: one dime, two dimes, five cents, one yuan, two yuan, five yuan, ten yuan, five ten yuan, and one hundred yuan.

Tax stamps are securities.

Stamp tax stamps can be entrusted to an organization or individual for sale, and a 5% handling fee will be paid by the tax authority. The source of payment will be drawn from the actual stamp tax collected.

9. Tax benefits of stamp duty

Copy or transcript of the voucher for payment of stamp duty;

The property owner donates the property to the government, social welfare unit, Documents established by the school;

Purchase contracts for agricultural and sideline products written between the state-designated purchasing department and village committees and individual farmers;

Interest-free and interest-subsidized loan contracts;

A contract written by a foreign government or international financial organization to provide preferential loans to the Chinese government and national financial institutions.

Repair orders issued for sporadic processing and repair business in shops and sales departments will not be stamped.

For rental contracts signed between real estate management departments and individuals, if they are used for living and residence, stamps are temporarily exempted;

For express luggage and parcels transported by railways, highways, shipping, and waterways The shipping documents issued are temporarily exempt from stamping.

Consignment documents issued for express luggage and packages transported by railway, highway, shipping, and waterway are temporarily exempted from stamping.

The leasing and contracting operation contract signed between the enterprise and the competent department is not a property leasing contract and should not be decaled.

10. Punishment of Stamp Duty Violations

If a taxpayer commits any of the following acts, the tax authorities will impose penalties according to the severity of the case:

1. If no or less tax stamps are affixed on the tax payment voucher, the tax authorities, in addition to ordering them to subsidize the tax stamps, may impose a fine of 3 to 5 times the amount of the tax stamps that should be subsidized;

2. Failure to cancel as required If a tax stamp has been affixed or canceled, the tax authorities may impose a fine of 1 to 3 times the amount of the tax stamp that has not been canceled or canceled;

3. The taxpayer should remove the affixed tax stamp. If the tax stamp is reused, the tax authorities may impose a fine of five times the amount of the reused tax stamp or a fine of not less than 2,000 yuan but not more than 10,000 yuan.

4. Anyone who forges tax stamps shall be submitted by the tax authorities to the judicial authorities for criminal liability according to law