Stamp duty is also one of the main taxes in China. Taxpayers are mainly enterprises, administrative units, institutions and other organizations and individuals. However, it should be noted that the tax rate of stamp duty is different in different fields.

First, how to calculate the stamp duty rate?

Different contract stamp duty calculation methods are different:

1. Purchase and sale contract: apply for decals according to three ten thousandths of the purchase and sale amount;

2. Processing contracting: applique according to five ten thousandths of processing or contracting income;

3. Construction and installation project contract: applique according to three ten thousandths of the contract amount;

4. Construction engineering survey and design contract: decal at the rate of 0.5 ‰;

5. Property lease contract: decal at one thousandth of the lease amount; If the tax amount is less than one yuan, the decal is one yuan;

6. Goods transportation contract: decal at 0.5 ‰ of transportation cost; If the document is used as a contract, it shall be performed in accordance with the contract;

7. Warehousing contract: decal at one thousandth of the warehousing cost; If the warehouse receipt or stack sheet is used as the contract, it shall be endorsed as agreed in the contract;

8. Loan contract: 0.5% of the applicable loan amount. If the document serves as a contract, it shall apply according to the contract;

9. Property insurance contract: decal at one thousandth of premium income; If the document is used as a contract, it shall be performed in accordance with the contract;

10. Technical contract: three ten thousandths of the included amount shall be applied;

1 1. Certificate of property right transfer: decal according to the included amount;

12, Business Books:

(1) The account book in which funds are recorded shall be stamped with five ten thousandths of the amount recorded in the two accounts of "paid-in capital" and "capital reserve";

(2) Other account books are affixed with 5 yuan decals;

13. Rights and licenses: the house property certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments shall be stamped with 5 yuan.

2. What documents are applicable to the tax declaration of stamp duty?

(1) Contract or documents of a contractual nature:

Purchase and sale contracts, cargo transportation contracts;

Processing contracts and storage contracts;

Construction engineering survey and design contracts and loan contracts;

Construction and installation engineering contracts and property insurance contracts;

Property lease contract, technology contract, etc.

(2) Transfer of property rights.

(3) Business account books: business account books that only record funds are collected.

(4) Rights and licenses.

(3) Other documents determined by the Ministry of Finance.

Three. Issues related to stamp duty

1. The tax payable voucher of the stamp duty payer shall be paid with the seal when the account is booked and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.

Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit.

2, the implementation of stamp duty summary tax units, according to the provisions of the stamp duty tax declaration, the management of taxable documents is still in accordance with the original method, can not be registered in chronological order.

3. The taxpayer's financial department is responsible for the tax declaration of stamp duty, and the designated person is responsible for the management of various taxable vouchers and the payment of stamp duty, and fill in the stamp duty declaration form as required.

4. Stamp duty payers who pay taxes by using tax stamps, payment books, and stamp duty taxpayers who supervise stamp payment when setting up taxable vouchers shall declare the vouchers for tax payment.

5. Stamp duty tax reporting units shall report on a quarterly basis, and submit the Stamp Duty Tax Declaration Form or the Supervision Consignment Declaration Form to the local local tax bureau within 10 days after the end of each quarter.

6. Time for filing: All stamp duty taxpayers shall file quarterly returns with the local tax authorities within 10 days after the end of each quarter, and submit the "Stamp Duty Declaration Form" or "Report Form of Supervisory Representative". Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.

The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month. Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year.

According to the law, stamp duty is not fixed, and the calculation method of stamp duty is different for different contracts. For example, for processing contracts, stamp duty is levied at five ten thousandths of the processing or contracting income.

Legal objectivity:

Article 5 of the Provisional Regulations on Stamp Duty shall be paid by a taxpayer who calculates the tax payable by himself in accordance with the provisions, by purchasing it in one lump sum and stamping it with a stamp.