The proportional tax rate of stamp duty is divided into five grades: 0.5%, 0.3%, 0.05%, 1% and 2%. Applicable to all kinds of contracts, but also to account books with contract documents, property transfer documents and business account books that record funds.

1, property lease contracts, warehousing contracts and property insurance contracts are subject to the tax rate of one thousandth.

2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths.

3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three over ten thousand.

4. For loan contracts, the tax rate is 0.5 ‰.

5. The account books for recording funds shall be 0.5 ‰ of the total paid-in capital and capital reserve.

Second, analyze the details

The calculation base of stamp duty is mostly the amount written on the contract certificate, which is the calculation base. It is clear that whether it includes tax or not, the key is how to sign it. The signature price includes tax, indicating the tax amount, excluding tax. The signature is not clear, there is only one amount, and then it is calculated according to tax.

Three. Relevant laws and regulations

Document Guoshuihan [2004] 150 stipulates that stamp duty shall be approved. According to the provisions of Article 35 of the Tax Administration Law and the characteristics of tax sources of stamp duty, in order to strengthen the management of stamp duty collection, the local tax authorities may verify the tax basis of the taxpayer's stamp duty under any of the following circumstances:

1. Failing to establish a register of stamp duty taxable vouchers in accordance with the regulations, or failing to truthfully register and keep the taxable vouchers completely;

2. Refusing to provide or not providing taxable vouchers truthfully, resulting in a significantly lower tax basis;

3. Failing to submit the report on the summary and payment of stamp duty within the time limit stipulated by the local tax authorities, or failing to submit it within the time limit ordered by the local tax authorities, or the local tax authorities find that the taxpayer fails to collect and pay stamp duty in accordance with the regulations during the inspection.

Fourth, the significance of stamp duty.

Stamp duty is a kind of tax levied on the establishment and receipt of 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. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.