Taxable amount = the amount (expenses and income) recorded in the taxable voucher × the applicable tax rate.

Taxable amount = number of taxable documents × applicable tax standard

Stamp duty shall be calculated by taxpayers themselves according to the regulations, and a stamp (hereinafter referred to as decal) shall be purchased and affixed at one time. Stamp duty can also be entrusted to collect stamp duty, which is entrusted by the tax authorities to issue or handle taxable vouchers.

Extended data:

The following vouchers can be exempted 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.

Reference source Baidu Encyclopedia-Stamp Duty