When signing some contracts, we will find it necessary to pay stamp duty. The so-called stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges.

1. What is the scope of stamp duty?

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance;

2. What is the stamp duty rate?

1. Purchase and sale contract: 0.3‰ decal of purchase and sale amount.

2. Processing contract: 0.5‰ of processing or contracting income shall be applied.

3. Construction project survey and design contract: 0.5‰

4. Construction and installation project contract: decal at 0.3‰ of the contract amount.

5. Real estate lease contract: decal according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.

6. Goods transportation contract: transportation fee 0.5‰ decal.

7. Warehousing contract: decal according to storage cost 1‰.

8. Loan contract: 0.05‰ of the decal loan amount.

9. Property insurance contract: decal according to insurance premium income 1‰.

10, technical contract: decal 0.3‰ of the included amount.

1 1. Property right transfer certificate: 0.5‰ decal according to the included amount.

12. Business account books: the business account books that record funds are subject to stamp duty, and other business account books are not subject to stamp duty, which is 0.25‰ of paid-in capital (share capital) and capital reserve.

13. Certificate of Rights: an application from 5 yuan.

Three. Under what circumstances can the tax authorities verify the stamp duty of taxpayers?

Under any of the following circumstances, the competent tax authorities may verify the tax basis of stamp duty:

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 payment of stamp duty within the time limit stipulated by the tax authorities, and being ordered by the tax authorities to submit it within a time limit, or the tax authorities find that the taxpayer fails to pay the stamp duty according to the regulations during the inspection.