The basis for calculating stamp duty is as follows according to the nature of the taxable voucher:

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

2. The account books recording funds in the operating account books shall be based on the total amount of paid-in capital and capital public taxes as the basis for tax calculation.

3. Rights licenses that do not record the amount: business licenses, patent certificates, property ownership certificates, etc., as well as auxiliary account books such as the company’s journals and various detailed ledgers, based on the number of vouchers or account books Pay taxes.

Stamp Duty Law:

1. Units and individuals who write and receive the certificates listed in these regulations within the territory of the People's Republic of China are all taxpayers of stamp duty ( (hereinafter referred to as taxpayers) shall pay stamp duty in accordance with the provisions of these regulations.

2. The following vouchers are taxable vouchers: purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or vouchers with a contractual nature; transfer of property rights -Documentary evidence; business account books; rights, licenses, and other documents for taxation determined by the Ministry of Finance.

3. The taxpayer shall calculate the tax payable according to the proportional tax rate or the fixed amount according to the nature of the taxable voucher. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations. If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.

4. The following certificates are exempt from stamp duty: copies or transcripts of certificates showing that stamp duty has been paid; certificates issued by property owners who donate property to the government, social welfare units, and schools; certificates not approved by the Ministry of Finance. Other tax documents.

5. The stamp tax is paid by taxpayers who calculate the tax payable by themselves in accordance with regulations, purchase and affix stamp bills (hereinafter referred to as decals) in one go. In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers may apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.

6. Stamped bills shall be affixed to the taxable certificate, and the taxpayer shall stamp or cancel the stamp on the seam of each bill. Stamped receipts that have been affixed may not be reused. Taxable vouchers should be stamped when the book is set or received.

7. If the same voucher is signed by two or more parties and each party holds one copy, each party shall decal the full amount of the copy held. If the amount contained in a stamped voucher is increased after modification, the increased portion shall subsidize the stamped note. Stamp duty is collected and managed by the tax authorities. Stamped bills are produced under the supervision of the State Taxation Bureau. The face amount is in RMB. Units that issue or handle taxable certificates have the obligation to supervise taxpayers to pay taxes in accordance with the law.

To sum up, the basis for calculating stamp duty is the contract amount (such as purchase and sale contract), fees collected (such as cargo transportation contract) and income (such as property insurance contract). The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations. If the amount of tax payable is less than a dime, stamp duty is exempted. If the amount of tax payable is more than one jiao, the tax amount less than five points will not be counted, and the tax amount that is more than five points will be calculated and paid as one jiao.

Legal basis:

"Provisional Regulations on Stamp Duty of the People's Republic of China"

Article 3

Taxpayers shall Depending on the nature of the tax voucher, the tax payable is calculated based on the proportional tax rate or the fixed amount per piece. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations. If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.