If the processing fee and the amount of raw materials are recorded in the processing order contract provided by the trustee, the taxes shall be calculated and paid according to the processing contract and the purchase and sale contract respectively, and the sum of the two taxes shall be sealed for the contract; 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".
2. Are the maintenance orders issued by shops and retail outlets for sporadic processing and repair business stamped?
Shops and retail outlets shall not stamp repair orders issued by sporadic processing and repair businesses.
3. Should the rental contract concluded between the real estate management department and the individual be stamped?
Lease contracts concluded between real estate management departments and individuals for living and living are temporarily exempt from stamping; For production operations, labeling should be carried out as required.
4. Some technical contracts, lease contracts, etc. It cannot be calculated at the time of signing the contract. How to apply decals?
Some contracts can not determine the tax amount when signing, such as the transfer income in the technology transfer contract, which is charged according to a certain proportion of sales income or realized profit sharing; The property lease contract only stipulates the monthly (daily) rent standard, but there is no lease term. For this kind of contract, you can stamp a fixed amount of five yuan at the time of signing, and then tax subsidies according to the actual amount at the time of settlement.
5. Are the documents such as cargo transport bills, warehouse receipts, property insurance policies and bank IOUs stamped?
Used for cargo transportation, warehousing, property insurance, bank loans, etc. If you handle a business, you should not only sign a contract, but also issue a document. Only the contract will be decald. If you don't sign a contract in writing, but only issue a document, you should take the document as a contract and affix decals as required.
6. Is the freight document issued by the transportation department for carrying express luggage and parcels stamped?
The consignment notes issued by railways, highways, shipping and waterways for express luggage and parcels are temporarily exempt from stamping.
7. Do you want to apply decals to unfulfilled or unfulfilled contracts?
According to the Provisional Regulations on Stamp Duty, the contract should be signed with decals and the tax payment procedures should be fulfilled. Therefore, whether the contract is fulfilled or not, it will be posted according to the regulations.
8. 1 988101October1,stamp duty shall be levied. If 10 10/month 1 later, will stamp be subsidized?
If the contract is modified to increase the amount, some subsidy chapters should be added. For contracts signed before the stamp duty collection, if the contract amount is modified after the collection, the stamp duty should also be subsidized according to the increased amount.
9. After part of the contract is performed, if the actual settlement amount is inconsistent with the amount contained in the contract, should it be subsidized and stamped?
According to the Provisional Regulations on Stamp Duty, when signing a contract, taxpayers should pay stamp duty according to the amount contained in the contract. Therefore, if it is found that the actual settlement amount is inconsistent with the amount contained in the contract, the stamp will generally not be subsidized.
10. Does the enterprise lease contract apply decals?
The lease contract signed by the enterprise and the competent department does not belong to the property lease contract and should not be recognized.
1 1. Is the contract for renting shops and counters signed by enterprises and individuals stamped?
Contracts signed by enterprises and individuals for renting shops and counters belong to property lease contracts and should be affixed with decals according to regulations.
12. What is regarded as a copy of the original?
If the original of the taxpayer's stamp duty payment certificate is lost or damaged and replaced by a copy, the copy shall be regarded as the original and shall be stamped separately.
13. How to determine the taxpayer's own liquidity?
Taxpayers' own liquidity should be determined according to the applicable financial accounting system. For taxpayers who apply the financial accounting system of state-owned enterprises, their own liquidity includes liquidity allocated by the state, liquidity supplemented by after-tax profits of enterprises, liquidity invested by other units and liquidity formed by fund-raising.
Taxpayers who apply other financial accounting systems shall have their own liquidity determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government according to the above principles.
14. How to decal the subsidiary ledger set by other departments and workshops?
For the first-level accounting form, only the account books set by the accounting department are decals; In the form of hierarchical accounting, in addition to the accounting books of the accounting department, the subsidiary ledgers set up by the accounting department in other departments and workshops should also be accounted for according to regulations.
Register, statistical account book, ledger, etc. Workshops, salesrooms and warehouses that do not belong to the accounting scope or belong to the accounting scope but have not recorded the amount shall not be stamped.
15. How to apply decals when accounting replaces accounts with tables?
For the daily record of fund activities in the form of a single-page table, if the table is used for accounts, the decal will be applied only after the account book (account book) is formed, and the decal will be applied according to the account book when binding.
16. For the account book that records funds, if the new account does not increase funds, is it stamped according to the quota?
Any account book that records funds will no longer be posted according to the quota if the funds are not increased when the new account is opened.
17. How to decal the account books used by organizations with operating income?
For institutions with operating income, where funds are allocated by the national financial department and balance budget management is implemented, the account books that record business shall be affixed according to the quota of other account books, and the account books that do not record business shall not be affixed; If the source of funds is a self-supporting unit, its business account books shall be stamped with the account books and other account books for recording the funds in accordance with the regulations.
18. how should the business account books of branches operating across regions go to the bureau?
Business account books used by branches operating across regions shall be subject to stamp duty by each branch at its domicile. For branches with funds allocated by higher-level units, the account books for recording funds shall be stamped with taxes according to the amount allocated by the book funds, and other account books shall be stamped with quotas; For branches that don't transfer funds from superior units, other account books are only stamped according to the quota. In order to avoid repeated tax decals for the same fund, the account books of the higher-level units that record the fund should be tax decals for the rest after deducting the amount of funds allocated to the lower-level institutions.
19. Does the consolidated fund of business combination subsidize printing?
If the state-owned and collective enterprises are merged with the approval of the competent department of the enterprise, and the assets of the merged unit have been stamped according to the total amount of funds, the receiving unit will no longer subsidize the printing of the merged funds.
20. Can low-profit loss-making enterprises be exempted or exempted?
Stamp duty cannot be reduced or exempted for enterprises with small profits and losses. However, for the account books of low-profit loss enterprises, if the amount of the first decal is too large to bear, it may be allowed to be affixed in three years with the approval of the local tax authorities.
2 1. Where should the business account book be stamped?
Paste the tax bill on the business account book, it must be pasted on the upper right corner of the first page of the account book, and it is not allowed to paste it on the account book folder.