Two, commercial enterprises (including foreign trade enterprises) purchase and sale contract stamp duty, in accordance with the proportion of sales (business) income of 40% of the approved collection.
Three. This announcement shall come into force as of 20 19 10. "Notice of Ningbo Local Taxation Bureau on Forwarding Some Policies on Stamp Duty from People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance" (No.268 [2006] of Ningbo Local Taxation Bureau) Article 1 In the proportion of industrial contracts where stamp duty is levied on purchase and sale contracts, "industrial enterprises (including processing industries) are approved according to the proportion of 80% of sales (business) income; Commercial enterprises are approved according to the proportion of 50% of sales (business) income; The provisions of foreign trade enterprises approved according to the proportion of sales (business) income 100% shall be abolished at the same time.