The calculation of stamp duty on Chifeng purchase and sale contract should be based on five ten thousandths of the purchase and sale contract amount.

Stamp duty on purchase and sale contract = purchase and sale contract amount ×3?

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty and its detailed rules for implementation, the stamp duty of the purchase and sale contract should be paid on the day when the contract is signed, and the taxpayer should calculate the tax payable by himself according to the regulations, and purchase it once and stamp it (hereinafter referred to as decal). In order to simplify the decal procedure, if the same taxable voucher needs to be decald frequently, the taxpayer can decide whether to adopt the method of collecting and paying stamp duty on schedule according to the actual situation. The time limit for summary payment is 1 month. Taxpayers who adopt the method of regular summary payment shall inform the competent tax authorities in advance, and the payment method shall not be changed within one year once it is selected.

Stamp duty rate of purchase and sale contracts: According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, purchase and sale contracts include contracts of supply, pre-purchase, purchase, cooperation of purchase and sale, adjustment, compensation and barter, and the tax rate is three ten thousandths of the purchase and sale amount.

Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Article 1 Within the territory of People's Republic of China (PRC), all units and individuals who sign the books listed in these Regulations and collect vouchers are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

Article 2 The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.

Attachment: Table of Stamp Duty Items and Rates

1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , the contractor shall deduct 0.3‰ of the purchase and sale amount.

Article 5 Stamp duty shall be paid by the taxpayer by calculating the tax payable in accordance with the regulations, purchasing it at one time and stamping it (hereinafter referred to as decal).

In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.