In A.D. 1624, the Dutch government encountered economic crisis and financial difficulties. In order to solve the financial needs, Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties, but he was afraid of people's opposition, so he asked the government ministers to make suggestions, and the ministers could not come up with a coup to kill two birds with one stone. Therefore, the ruling class in the Netherlands used the reward to seek a new tax design scheme and a clever way to collect money. Stamp duty is a "masterpiece" selected from schemes designed by thousands of applicants. This shows 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 lot of documents in their daily lives, such as contracts and loan vouchers. Therefore, once the tax is levied, the tax source will be very large. In addition, people also have a kind of psychology, that is, the voucher will become a legal document after being stamped by the government, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty.
For this reason, stamp duty is praised by bourgeois economists as a "good tax" with light 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 crowing," said Kolebe of Britain. Stamp duty is a tax that "listens to geese the least".
Q: What are the characteristics of stamp duty?
A: China's current stamp duty policy is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. Stamp duty is characterized by:
1. It has the nature of voucher tax and behavior tax. 2. The collection scope is wide. 3. The tax burden is relatively light;
4. Taxpayers complete their tax payment obligations by themselves.
Q: Who is the taxpayer of stamp duty?
A: All units and individuals who collect the vouchers listed in these Regulations in People's Republic of China (PRC) are taxpayers of stamp duty. Specifically:
1. Contractor;
2. Bookkeeper;
3. evidence;
4. Recipient.
Q: What is the goal of stamp duty?
A: At present, stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1. Economic contract. Property right transfer document. Business books Rights and permission photos 5. Other tax documents determined by the Ministry of Finance.
Q: What is the tax base of stamp duty?
A: According to different tax items, stamp duty is levied in two ways: ad valorem and specific quantity.
(a) Determine the tax base of ad valorem tax.
1. All kinds of economic contracts are based on the amount, income or expenses recorded in the contract;
2. The transfer of property rights is based on the amount contained in the document;
3. Commercial account books for recording funds should be based on paid-in capital and total capital reserve.
(2) Determine the tax basis of specific taxes. The business account books, rights and license photos of other specific taxes shall be subject to the tax amount.
Q: What is the stamp duty rate?
A: The current stamp duty adopts two tax rates: the proportional tax rate and the fixed tax rate. There are five levels of proportional tax rate, namely 0. 1‰, 0.3‰, 0.5‰, 1‰ and 0.05‰. The fixed tax rate is applicable to the right license and other account books in the business account book tax item, and the unit tax is five yuan per piece.
Q: How many ways are there to calculate the tax payable?
A: There are two ways to calculate the tax payable:
1. Method of calculating tax payable according to proportional tax rate Tax payable = tax amount × applicable tax rate;
2. Method of calculating tax payable at fixed tax rate Tax payable = number of vouchers × unit tax amount.
Q: What are the rules for paying taxes? Where is the tax payment place?
A: The tax payment link of stamp duty should be stamped when the account book is set up or received. Stamp duty is generally paid locally.
Q: What are the payment methods of stamp duty?
A: Stamp duty is calculated by the taxpayer according to the regulations, and it is paid by one-time purchase and stamping (hereinafter referred to as decal).
In order to simplify the decal procedure, if the tax payable is large or the number of decals is frequent, the taxpayer can apply to the tax authorities and take the method of replacing decals with payment books or paying them on schedule.
What is a tax stamp?
A: The tax stamp is a tax payment voucher for paying stamp duty, which is supervised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China. Its face value is RMB, divided into nine categories: 1 jiao, 2 jiao, 5 jiao, 1 yuan, 2 yuan, 5 yuan, 10 yuan, 5 yuan and 100 yuan.
Tax stamps are securities.
Tax stamps can be sold by units or individuals, and the tax authorities pay a handling fee of 5%, and the source of funds is extracted from the actual stamp duty.
Q: What are the main tax benefits of stamp duty?
A: A copy or transcript of the voucher for which stamp duty has been paid; Written proof that the property owner donated the property to the government, social welfare units and schools; The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers; Interest-free and discounted loan contracts; Contracts in which foreign governments or international financial organizations provide preferential loans to the government of China and national financial institutions.
Repair orders issued by shops and retail outlets for sporadic processing and repair business shall not be stamped.
Lease contracts concluded between real estate management departments and individuals for living and living are temporarily exempt from stamping; For the consignment documents issued by railways, highways, shipping and waterways for express luggage and parcels, stamps are temporarily exempted.
The lease contract signed by the enterprise and the competent department does not belong to the property lease contract and should not be cancelled.
Units or individuals that violate the relevant provisions of stamp duty shall be dealt with in accordance with the relevant provisions of the Tax Administration Law.
Q: What is the stamp duty on stock transactions?
A: Stamp duty on stock transactions is developed from ordinary stamp duty, and it is a tax specifically levied on the amount of stock transactions.
China's tax law stipulates that stamp duty shall be levied on the equity transfer foundation established by trading, inheritance and gift in the securities market according to the amount calculated at the actual market price at the time of establishment.
Stamp duty on stock transactions is paid by limited companies that issue shares, mainly including limited insurance companies and limited banking companies. Stamp duty on stocks is levied according to the face value of stocks. Since shares can be issued at a premium, it is also stipulated that if the actual issue price of shares is higher than their face value, the tax will be calculated according to the actual issue price. In order to facilitate calculation and increase transparency, the proportional tax rate is adopted, and the general tax burden is light.
Stamp duty on stock transactions is a means for the government to increase the tax revenue of China stock market. At the same time, stamp duty increases the cost of investors, which naturally makes it a tool for the government to regulate the market. All previous adjustments of stamp duty rate on securities (stocks) transactions are aimed at stabilizing soaring stock prices, activating market transactions and saving the depressed market.
Q: What are the skills for paying stamp duty?
A: In business activities, strategy is of course important, but the importance of tactics should not be underestimated. Enterprises can often run a good project through some tax-paying skills that not only comply with national policies, fulfill tax obligations, but also save money for themselves.
For example, after years of development, an automobile factory realized that instead of outsourcing some production links with mature technology and low added value, it would be better to make its own factory bigger and complete and produce every component by itself. In this way, enterprises can concentrate on some high value-added links and improve their competitiveness in an all-round way.
After careful selection, they identified a township enterprise as a perennial manufacturer of some auto parts, and entered into a long-term processing contract with them, requiring the other party to produce for themselves according to the drawings and technical standards, quality requirements and delivery time provided by them.
In order to improve efficiency, they agreed in the contract that all raw materials and auxiliary materials needed for production should be provided by the trustee. The target of the contract signed in 2004 is 50 million yuan. In this way, the stamp duty payable by both parties to the contract is: 5000× 0.5 ‰ = 25,000 yuan. However, when signing the contract, the two sides ignored an important point: the material price and processing fee were not separately indicated in the contract.
According to Article 1 of the Provisions of State Taxation Administration of The People's Republic of China on Certain Specific Issues of Stamp Duty (Guo ShuiNo. 198825), the customized processing contract provided by the trustee shall be taxed according to the processing contract and the purchase and sale contract respectively, and the sum of the two taxes shall be regarded as the contract to be stamped; If the processing fee amount and raw material amount are not divided in the contract, the tax stamp shall be calculated according to the total amount and the "processing contract".
It can be seen that if they indicate in the contract that the price of raw materials is 30 million yuan and the processing fee is 20 million yuan. Then, raw materials can be taxed at 0.3‰ instead of 0.5‰.
In this way, the stamp duty payable is: 3000× 0.3 ‰+2000× 0.5 ‰ = 0.9+1=10.9 million yuan, which can reduce the stamp duty by 0.6 million yuan.