The stamp duty rate is 1%. Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

I. Calculation of Stamp Duty Rate

Purchase and sale contract: applique according to three ten thousandths of the purchase and sale amount; Processing contract: decals according to processing or contracting income; Construction engineering survey and design contract: decals are charged at 0.5% of the fee; Construction and installation project contract: applique according to three ten thousandths of the contract amount; Real estate lease contract: decal at one thousandth of the lease amount; If the tax amount is less than one yuan, stick one yuan. Goods transportation contract: decal at 0.5 ‰ of transportation cost; If the document serves as a contract, it shall be sealed according to the contract; Warehousing contract: decal at one thousandth of the warehousing cost; Warehouse receipts or stack sheets are used as contracts, and the official seals shall be affixed according to the contracts.

Two forms of stamp duty rate

The current stamp duty rate has two forms: proportional tax rate and fixed tax rate. Taxes paid at the proportional tax rate include various economic contracts, documents with contractual nature, documents on property rights transfer, and business account books for recording funds; There are other business books and licenses that pay taxes at a fixed tax rate; For vouchers that contain an economic item and are applicable to more than two tax items and tax rates at the same time, the tax shall be calculated according to the higher tax rate; The tax rate design of stamp duty follows the principle of light tax burden and average burden. So the tax rate is relatively low; The parties to the vouchers, that is, the units and individuals that have direct rights and obligations with the vouchers, shall pay taxes on the vouchers they hold according to law.

It is suggested that in addition to online tax filing, you can also apply for stamp duty from the local IRS. Stamp duty is a very typical behavior tax, but as long as the personal behavior of taxable amount occurs, the tax obligation will also arise. The time when the taxable voucher is issued or collected is the time when the stamp duty obligation occurs. For contracts signed overseas and executed in China, the tax liability arises on the date when the contract is used in China.