Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who have set up books and received prescribed economic vouchers in China.
Stamp tax items and tax rates table will summarize the specific tax rates of economic contracts such as purchase and sale, processing contract, Jian 'an project contract, construction project survey and design, property lease, cargo transportation, warehousing, loan, property insurance and technology contract.
Extended data
In recent years, China's tax law system has become increasingly mature and complete. On 20 161February, the environmental protection tax law of the people's Republic of China was passed by vote, which was the first separate tax law deliberated and passed after the Third Plenary Session of the 18th CPC Central Committee put forward the principle of "implementing the statutory principle of taxation". Subsequently, tobacco tax law, ship tonnage tax law, vehicle purchase tax law, cultivated land occupation tax law, resource tax law, urban maintenance and construction tax law and deed tax law were promulgated and implemented, and existing tax laws such as individual income tax law, enterprise income tax law, vehicle and vessel tax law were revised, and legislation such as value-added tax law and consumption tax law was also accelerating.
With the enactment of the Stamp Tax Law, 12 of the current 18 taxes in China have enacted laws. Tan Heng, director of State Taxation Administration of The People's Republic of China Institute of Taxation Science, believes that statutory taxation, as the basic principle of tax law, essentially means that the state must pay taxes according to law and citizens must pay taxes according to law. The principle of statutory taxation not only has the function of promoting democracy and the rule of law and protecting taxpayers' rights, but also helps to condense and enhance taxpayers' recognition and compliance with taxes and enhance the credibility of the government. It is an important measure to modernize national governance and comprehensively promote the rule of law. Therefore, the next step should continue to attach importance to and promote the statutory work of taxation.