1. Stamp duty is a tax levied on contracts, vouchers, documents, account books, rights licenses and other documents. 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. 2. Taxable amount of stamp duty = tax basis * applicable tax rate, or fixed 5 yuan/sheet (applicable to account books where funds are not recorded and the amount cannot be determined at the time of signing the contract), in which the tax basis: signed purchase and sale contract amount, lease fee, processing contract fee, transportation fee, loan principal, etc. According to the nature of taxable vouchers, there are the following types: 1. A contract or a certificate of a contractual nature shall be based on the amount contained in the certificate. 2. Business account books The account books for recording funds are based on paid-in capital and total capital tax. 3. Photos of the right license with unspecified amount: business license, patent certificate, house property certificate, etc. , as well as diary account books of enterprises and various detailed account books such as classification of books, are taxed according to the number of vouchers or account books. 1, loan contracts with non-financial institutions, and loan contracts signed between enterprises and non-financial institutions (such as microfinance companies and third-party payment platforms) are not required for these institutions according to Article 5 of the State Administration of Taxation [199 1] 155 and Article 3, paragraph 2, of the Measures for the Administration of Financial Licenses. 2. Loan contracts between enterprises and individuals, loans between enterprises and individuals, including unified loans and unified loan contracts between enterprises, do not need to pay stamp duty. 3. The loan extension contract signed with financial institutions only extends the repayment period of the loan contract through consultation. According to Article 7 of the State Administration of Taxation [199 1] 155, the loan extension contract is not applicable for the time being. 4. The entrusted loan contract signed with financial institutions and the entrusted loan contract signed between the entrusting unit and the bank shall comply with Articles 6 and 14 of Guo Shui Fa [199 1] 155: In the agency business, the entrusted agency contract signed between the agency and the entrusting unit does not need to be sealed. 5. Credit contracts signed with financial institutions and credit line agreements signed between enterprises and banks are credit line plans that banks are allowed to finance borrowers within a certain period of time according to Paragraph 4 of Article 10 of the Interim Measures for the Administration of Authorized Credit of Commercial Banks, which are different from "loan contracts" and do not need decals. 6. According to Article 2 of Guo Shui Di Zi [1988] No.30, the revolving loan contract signed between the borrower and the borrower shall be sealed at 0.05‰ of the maximum loan amount agreed in the contract, and the revolving loan within the limit does not need to be sealed.
Legal objectivity:
Article 18 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), if the amount is not specified, the amount shall be calculated according to the quantity contained in the voucher and the national quotation; If there is no national quotation, the amount shall be calculated according to the market price, and then the tax payable shall be calculated according to the prescribed tax rate.