1. What is the tax basis of stamp duty on freight transportation? The tax basis of stamp duty on freight transportation is based on freight income excluding tax of 200,000, and the stamp duty is calculated according to ‰.
Remind you that according to Article 2 of the Notice of State Taxation Administration of The People's Republic of China and the Ministry of Railways on Some Issues Concerning Stamp Duty on Railway Freight Vouchers (Guo Shui Fa [2006]10/No.), the railway freight settlement voucher is a stamp duty taxable voucher, including:
1. invoice (used when the station sends goods);
2. Receipt of freight and miscellaneous expenses (used when collecting freight at the station);
3 joint venture and local railway freight settlement voucher (used by joint venture railway companies and local railways when calculating and collecting the freight within their own management separately);
The freight listed in the above voucher is the tax basis of stamp duty, including unified freight rate, special or increased freight rate, joint venture and local railway freight rate, new road sharing fee and electricity surcharge. If the freight is charged in installments at one time, the whole freight recorded in the settlement voucher shall be the tax basis; If the freight charges are collected separately for subsection charging, the freight charges recorded in the settlement vouchers of the freight charges are the tax basis. Therefore, the tax basis of stamp duty on the contract of carriage of goods is the amount of freight obtained, excluding the amount of handling fees.
2. What is the tax rate of stamp duty on goods transportation? The tax rate of stamp duty on goods transportation is five ten thousandths of the transportation cost. A contract of carriage of goods is a contract in which the carrier transports the goods from the place of departure to the agreed place, and the shipper or consignee pays the fare or transportation expenses. Stamp duty is paid by the taxpayer who buys and pastes the stamp duty ticket according to the prescribed taxable proportion and quota, that is, the tax obligation is completed. Stamp duty on securities transactions is a part of stamp duty, which is levied on the seller according to the amount of the securities transaction contract of Shuli, and the tax rate is 1‰. With the approval of the State Council, the Ministry of Finance decided to adjust the stamp duty policy on securities transactions from September 19, 2008, from the current bilateral collection to unilateral collection, that is, only the seller (or the transferor who inherits and donates the A shares and B shares) will be charged with stamp duty on securities (stocks) transactions, and the buyer (transferee) will not be taxed. The tax rate remains at 1‰. According to the Provisional Regulations on Stamp Duty, stamp duty is levied on buyers and sellers at the rate of 0.5 ‰ of the amount recorded in the transaction contract.
3. What is the scope of stamp duty on cargo transportation? The scope of stamp duty on cargo transportation includes civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and through transport contracts.