Stamp duty rate:

1. Proportional tax rate

(1) For loan contracts, the applicable tax rate is 0.05‰.

(2) For purchase and sale contracts, construction and installation project contract contracts, technology contracts, etc., the applicable tax rate is 0.3‰.

(3) The applicable tax rate for processing contract, construction project survey and design contract, cargo transportation contract, property rights transfer document contract, business account book recording the amount of funds, etc. is 0.5‰.

(4) For property leasing contracts, warehousing and storage contracts, property insurance contracts, etc., the applicable tax rate is 1‰.

(5) When “equity transfer documents” (including A shares and B shares) are written due to stock sales, inheritance, and gifts, the applicable tax rate is 1‰.

2. Fixed tax rate

For vouchers whose amount cannot be calculated, or vouchers that contain an amount but are unreasonable as a basis for tax calculation, a fixed tax rate will be applied and paid in units of pieces. A certain amount of tax. Rights, licenses, and other account books in the business account book are all decaled on a piece-by-piece basis, and the unit tax is 5 yuan per piece.

Stamp tax calculation basis:

1. Contracts or vouchers with a contractual nature, the amount stated in the voucher shall be used as the basis for tax calculation.

2. The total amount of "paid-in capital" and "capital reserve" is the basis for tax calculation in the account books recording funds in the operating account books.

3. Business account books that do not record amounts, property ownership certificates, industrial and commercial business licenses, patent certificates and other rights licenses issued by government departments, as well as auxiliary account books such as journals and various detailed ledger books, The number of vouchers or account books is used as the basis for tax calculation.

4. In the following circumstances, the local tax authorities may verify the taxpayer's stamp tax calculation basis: (1) Failure to establish a stamp tax taxable voucher registration book as required, or failing to truthfully Register and completely keep taxable vouchers;

(2) Refusing to provide taxable vouchers or providing taxable vouchers untruthfully, resulting in an obviously low tax calculation basis;

(3) ) adopts the periodic summary payment method, fails to submit a report on the summary payment of stamp tax within the time limit specified by the local tax authority, and is ordered by the local tax authority to report within a time limit. If the report is still not reported within the time limit, or the local tax authority discovers during the inspection that the taxpayer has not complied with the payment deadline, Provisions are made to summarize the payment of stamp duty.

Legal Basis

"Stamp Duty Items, Tax Rates, and Tax Calculation Basis (2020 Edition)"

2. Stamp Duty Items and Tax Rates (Tax Amount Standards)

Based on the different natures of taxable vouchers, stamp tax adopts proportional tax rates and fixed tax rates respectively. For specific tax items and tax amount standards, please refer to the "Stamp Duty Items and Tax Rates (Tax Amount Standards) Table": In addition, according to the special regulations of the State Council, joint-stock enterprises For stocks that are publicly issued to the public, the equity transfer documents written for sale, inheritance, and donation shall be based on the actual transaction price on the securities market on that day when the documents are written, and the transferor shall pay stamp tax at a rate of 1‰. .

1. Proportional tax rate

(1) For loan contracts, the applicable tax rate is 0.05‰.

(2) For purchase and sale contracts, construction and installation project contract contracts, technology contracts, etc., the applicable tax rate is 0.3‰.

(3) The applicable tax rate for processing contract, construction project survey and design contract, cargo transportation contract, property rights transfer document contract, business account book recording the amount of funds, etc. is 0.5‰.

(4) For property leasing contracts, warehousing and storage contracts, property insurance contracts, etc., the applicable tax rate is 1‰.

(5) When “equity transfer documents” (including A shares and B shares) are written due to stock sales, inheritance, and gifts, the applicable tax rate is 1‰.

2. Fixed tax rate

For vouchers whose amount cannot be calculated, or vouchers that contain an amount but are unreasonable as a basis for tax calculation, a fixed tax rate will be applied and paid in units of pieces. A certain amount of tax. Rights, licenses, and other account books in the business account book are all decaled on a piece-by-piece basis, and the unit tax is 5 yuan per piece.

4. Basis for calculating stamp duty

1. For contracts or vouchers of a contractual nature, the amount stated in the voucher shall be used as the basis for calculating tax.

2. The total amount of "paid-in capital" and "capital reserve" is the basis for tax calculation in the account books recording funds in the operating account books.

3. Business account books that do not record amounts, property ownership certificates, industrial and commercial business licenses, patent certificates and other rights licenses issued by government departments, as well as auxiliary account books such as journals and various detailed ledger books, The number of vouchers or account books is used as the basis for tax calculation.

4. According to the "Notice of the State Administration of Taxation on Issues Concerning Further Strengthening the Collection and Management of Stamp Duty" (Guo Shui Han [2004] No. 150), if a taxpayer has the following circumstances, the local tax authority may determine the taxpayer Stamp tax calculation basis:

(1) Failure to establish a stamp tax taxable voucher registration book as required, or failure to truthfully register and completely preserve taxable vouchers;

(2) Refusal Providing taxable vouchers or failing to provide taxable vouchers truthfully, resulting in an obviously low basis for tax calculation;

(3) If a periodic summary payment method is adopted, the stamp tax is not submitted and aggregated within the time limit specified by the local tax authority. If the local tax authority has ordered the report to be made within a time limit, but fails to report within the time limit, or the local tax authority discovers during inspection that the taxpayer has failed to summarize and pay stamp tax as required.