The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are the taxpayers of stamp duty.
2. Table of tax items and tax rates
Tax item
Tax rate or tax amount
purchase and sale contract
0.3‰
Processing contract
0.5‰
Construction engineering survey and design contract
0.5‰
Construction and installation engineering contract
0.3‰
Property lease contract
1‰
Contract of carriage of goods
0.5‰
Warehousing contract
1‰
loan agreement
0.05‰
propertyinsurancecontract
1‰
technology contract
0.3‰
Property right transfer document
0.5‰
An account book in which funds are recorded in a business account book.
0.5‰
Other account books in business account books
Piece by piece, 5 yuan.
Permission of rights
Piece by piece, 5 yuan.
Securities (stock) transaction equity transfer certificate A shares and B shares
1‰
3. Tax calculation method
(1) Stamp duty shall be levied by the taxpayer according to the tax items corresponding to the tax payable vouchers, and the tax payable shall be calculated according to the proportional tax rate or piece-rate quota respectively, and stamped with a stamp at one time. If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable exceeds 10 cents, the tax mantissa is less than 5 cents, and if it exceeds 5 cents, it will be paid at 10 cents. For the property lease contract, if the tax amount is less than one yuan, an additional one yuan will be affixed.
(2) If the contract is modified to increase the amount, some subsidies shall be added.
(3) Different tax items and tax rates apply to the same voucher because it contains two or more economic items. If the amount is recorded separately, the tax payable shall be calculated separately, and the tax payable shall be applied after the total; If the amount is not recorded separately, it is a taxable decal with high tax rate.
(4) If the amount contained in the tax payable certificate is in foreign currency, the taxpayer shall calculate the tax payable according to the foreign exchange quotation published by the State Administration of Foreign Exchange on the day when the certificate is issued.
(5) The factories, workshops or branches of non-independent accounting enterprises are not legal persons, and the contracts signed between these non-legal persons may be temporarily sealed. However, the contracts listed in the Table of Stamp Tax Items and Rates signed between an unincorporated person and a legal person shall still be stamped as required.
(6) For property insurance and bank loans, no contracts are signed, only documents are issued. If the document is a contract, it is property insurance, and it is all posted according to the document; This is a bank loan. Put flowers on the IOUs.
4. Others
(1) The stamp is supervised by State Taxation Administration of The People's Republic of China.
(2) The face value of stamp duty is in RMB, which is divided into nine types: dime, dime, dime, one yuan, two yuan, five yuan, ten yuan, five yuan and one hundred yuan.