Calculation formula of stamp duty for small enterprises
The calculation formula of stamp duty for small enterprises is as follows:
For vouchers with proportional tax rate, the tax payable of stamp duty = the tax payable of taxable vouchers × proportional tax rate;
For vouchers with fixed tax rate, the taxable amount of stamp duty = number of taxable vouchers × fixed tax rate.
Stamp duty has nothing to do with the nature of VAT taxpayers and the scale of enterprises. At present, stamp duty only taxes some listing certificates. The specific types and tax rates are as follows:
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 ‰;
5. The account books for recording funds shall be stamped with 5/10000 of the total amount of "paid-in capital" and "capital reserve";
6. Implement the fixed tax rate: business account books, photos of rights and licenses, and each fixed 5 yuan.
Stamp duty payment method
The tax payment method of stamp duty is divided according to the amount of tax, the number of decals and the needs of tax collection and management.
Do not use the following three tax methods:
(1) Self-decal
This method is generally suitable for taxpayers with less taxable vouchers or fewer decals. When issuing or receiving vouchers, taxpayers should calculate the tax payable on their own according to the tax amount contained in the vouchers, buy a considerable number of tax stamps, paste them in the appropriate positions of the vouchers, and then cancel them on their own.
The method of cancellation is: you can use writing tools such as pens and brushes to draw several horizontal lines at the junction of tax stamps and vouchers for cancellation. No matter how many stamps are posted, the stamps should be cancelled. After the cancellation of the stamp, the tax payment procedure is completed. Taxpayers should properly keep tax payment vouchers for a period of time according to the prescribed time limit so that tax officials can conduct tax inspection.
(2) Remittance or remittance method
This method is generally suitable for taxpayers with large tax payable or frequent decals. For some vouchers with a large amount of tax payable, it is not convenient to stamp a tax bill on the voucher for tax payment. Taxpayers can show their certificates to the tax authorities, and the tax authorities will affix a special stamp duty receipt seal on the certificates.
(3) The method of entrusting to collect taxes
This method is mainly through the entrustment of the tax authorities, through the issuance or handling of taxable vouchers to collect stamp duty.