Stamp duty is a kind of tax levied on various contracts, property rights transfer documents, business books, rights permits 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.

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

Stamp duty rate:

The proportional tax rate of stamp duty is divided into five grades: 0.5‰, 0.3‰, 0.05‰, 1‰ and 2‰. Applicable to all kinds of contracts, but also to account books with contract documents, property transfer documents and business account books that record funds.

1, the applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;

2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths;

3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three ten thousandths;

4. For loan contracts, the tax rate is 0.5 ‰.

Extended data:

Certificate of exemption from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, 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;

(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of 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.

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