Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.

Two. Stamp duty relief

Stamp duty on capital books halved

From May 65438 to May 1, 2065438, stamp duty will be levied by half on the fund account books stamped at the rate of five ten thousandths.

Document basis: Notice of State Taxation Administration of The People's Republic of China Ministry of Finance on Stamp Duty Reduction and Exemption for Business Books (Caishui [2065438+08] No.50).

Extended data:

Exempt from stamp duty

1. Other account books are exempt from stamp duty.

Other account books with five yuan for each decal are exempt from stamp duty.

2. Individuals buying and selling houses are exempt from stamp duty.

Stamp duty is temporarily exempted for individuals to sell or buy houses.

3, small and micro enterprise loan contract stamp duty exemption.

1 October 20 18,1to February 2020, 12, 3 1, and loan contracts signed between financial institutions and small and micro enterprises are exempt from stamp duty.

4. The transfer of property rights in enterprise restructuring is exempt from stamp duty.

The transfer of property rights signed by enterprises due to restructuring is free of decals.

5. Public lease contracts are exempt from stamp duty.

Public rental housing management units are exempt from stamp duty involved in the construction and management of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the stamp duty involved in the construction and management of public rental housing shall be exempted.

For public rental housing management units to buy housing as public rental housing, deed tax and stamp duty shall be exempted; The stamp duty involved in the signing of the lease agreement between the two parties of public rental housing shall be exempted.

6. Stamp duty less than 10 cents shall be exempted.

If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.

7. A copy of the title certificate is exempt from stamp duty.

Copies or transcripts of vouchers that have paid stamp duty shall be exempted from stamp duty; If the copy or transcript is taken as the original, it shall be stamped separately.

8. Property and other documents donated to the government are exempt from stamp duty.

Books made by property owners who donate their property to the government, social welfare units and schools are exempt from stamp duty.

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