1. Can the stamp duty of small-scale taxpayers be reduced or exempted?

Of course. According to Article 1 of the Notice of Tianjin Finance Bureau, State Taxation Administration of The People's Republic of China and Tianjin Taxation Bureau on Forwarding the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Jin Cai Shui Zheng [2065438+09] No.6), with the consent of the Municipal People's Government, urban land use tax and stamp duty are levied at a reduced rate of 50% for resource tax (excluding water resource tax), urban maintenance and construction tax, property tax and small-scale VAT taxpayers in our city. Article 2 stipulates that the implementation period of this notice is 201910/0 month10 October 20021February 3 1.

Two. Exempt from stamp duty

1. The following vouchers can be exempted from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;

(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;

(4) Interest-free and discount loan contracts;

(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

(6) the transfer of property rights signed by the enterprise due to restructuring;

(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;

(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.

2. The following items can be temporarily exempted from stamp duty:

(1) agricultural and forestry crops and animal husbandry insurance contract;

(2) between publishers of books, newspapers and periodicals, and between publishers and subscribers and individuals;

(3) Share of investors buying and selling securities investment funds;

(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;

(5) individuals buy and sell houses.

3.20 10 Within three years from September 27th, public rental housing (hereinafter referred to as public rental housing) management units can be exempted from stamp duty involved in the construction of public rental housing.

Three. Stamp duty preferential tax

Copy or photocopy of the voucher that has paid the stamp duty;

Written proof that the property owner donated the property to the government, social welfare units and schools;

Interest-free and discounted loan contracts;

Shops and retail outlets shall not affix their seals to repair orders issued by sporadic processing and repair businesses.

Lease contracts concluded between real estate management departments and individuals for living and living are temporarily exempt from stamping;

The consignment notes issued by railways, highways, shipping and waterways for express luggage and parcels are temporarily exempt from stamping.

The lease contract signed by the enterprise and the competent department does not belong to the property lease contract and should not be recognized.

Legal objectivity:

Reply of the Ministry of Finance to Proposal No.5079 of the Second Session of the 13th National People's Congress Article 4

In terms of stamp duty, loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp duty; If the total amount of paid-in capital and capital reserve is higher than the total amount of stamp duty paid, stamp duty will be levied at half of the capital account book stamped at the rate of five ten thousandths from May 2, 20 18.