1, and the stamp duty shall be paid by the buyer and the seller; The contract is generally held by both parties, and the contract held by the parties themselves requires their own full amount of ten rads; If you don't post or post less, the tax authorities may impose a fine in addition to ordering them to subsidize tax stamps;

2. Legal provisions: Article 28 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

The expenditure incurred by enterprises should be divided into income expenditure and capital expenditure. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period. Expenses or property used for expenditure formed by non-tax income of an enterprise shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated. Unless otherwise stipulated by the enterprise laws and these regulations, the actual costs, expenses, taxes, losses and other expenses incurred by the enterprise shall not be deducted repeatedly.

2. What are the preferential tax policies for stamp duty?

1, and the copy or photocopy of the stamp duty paid certificate is tax-free; The official signature of the voucher has been paid stamp duty according to the regulations, and its copy or transcript does not disclose the relationship between rights and obligations, but only keeps it for future reference. However, if the copy or transcript is regarded as the original, it shall be sealed separately;

2, all property _ property given to the government, social welfare units, schools _ tax exemption; The so-called social welfare unit refers to the social welfare unit that raises orphans and disabled people; The tax exemption of the above documents aims at encouraging property ownership, which is beneficial to the development of education and the interests of society.

3. The purchase contract of agricultural and sideline products between the purchasing department designated by the state and villagers' committees and farmers' books is tax-free. Because there are many kinds of agricultural and sideline products in China, there are differences between regions. With the development of economy, the procurement department designated by the state will also change. In this regard, the competent tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall determine the scope of collection of "purchasing departments" and "agricultural and sideline products" according to local actual conditions;

4. Interest-free and interest-subsidized loan contracts: Interest-free and interest-subsidized loan contracts refer to interest-free loans issued by national specialized banks in accordance with national financial policies, and loan contracts signed by financial departments or the People's Bank of China in accordance with relevant regulations. Under normal circumstances, discount loans reflect national policies. When needed in a specific period, all or part of the interest will be borne by the state finance, so it is meaningless to levy stamp duty on such contracts.

5. Contracts in which foreign governments or international financial organizations provide preferential loans to national governments and national financial institutions are exempt from tax. This kind of contract is an intergovernmental preferential loan agreement with the nature of assistance. Exempting them from taxes is conducive to the introduction of foreign capital, foreign capital and the rapid development of national economy and society;

6. The residential lease contract signed by the real estate management department and Party A is tax-free;

7. The purpose of tax exemption for agricultural and animal husbandry insurance contracts is to maintain the development of rural insurance and reduce the production burden of agriculture and animal husbandry;

8. Special freight documents are tax-free.