The purchase and sale contract mainly refers to the agreement between the supplier (seller) and the buyer (buyer) that the supplier will deliver a product to the buyer, and the buyer will accept the product and pay the price according to the regulations. The stamp duty rate of the sales contract is 3/10000, which is paid according to 3/10000 of the contract amount.

I. Stamp Duty

Stamp duty is a kind of tax levied on the behavior of signing books and collecting legally effective certificates in economic activities and economic exchanges. It is named because it uses the seal attached to the taxable certificate as a tax payment symbol. Stamp tax law is the general name of legal norms regulating the relationship between stamp duty collection and payment.

Second, the scope of taxation.

(1) Taxpayer

1. Taxpayers who make taxable vouchers are units and individuals who have direct rights and obligations to taxable vouchers.

2. Taxpayers of loan contracts concluded by means of entrusted loans are the trustee and the borrower, excluding the principal.

3. The taxpayers who pay stamp duty according to the tax items of the sales contract or the property right transfer document are the property owner and the buyer of the auction target, excluding the auctioneer.

(2) Taxable vouchers

1. Stamp duty shall be paid in accordance with the provisions for taxable vouchers used by bookshops outside People's Republic of China (PRC) in China. Including the following situations:

(1) If the subject matter of the taxable voucher is immovable property, the immovable property is within the territory;

(2) If the subject matter of the taxable certificate is equity, the equity is the equity of a China resident enterprise;

(3) If the subject matter of the taxable voucher is movable property or exclusive right to use a trademark, copyright, patent right or proprietary technology, its seller or buyer is in China, but it does not include the sale of movable property or exclusive right to use a trademark, copyright, patent right or proprietary technology by overseas units or individuals to domestic units or individuals;

(4) If the subject matter of the taxable voucher is services, the provider or the recipient is within the territory of China, but it does not include services provided by overseas units or individuals to domestic units or individuals that completely occur outside China.

2. If the business relationship between enterprises is confirmed by books, and no other documents such as orders and bills of lading are signed to clarify the rights and obligations of buyers and sellers, stamp duty shall be paid in accordance with the regulations.

3. Stamp duty shall be paid according to the tax items of purchase and sale contracts signed between power plants and power grids, and between power grids.

4. Vouchers under the following circumstances do not belong to the scope of stamp duty collection:

(1) Effective legal documents of people's courts, arbitration documents of arbitration institutions and supervision documents of supervisory organs.

(two) the people's governments at or above the county level and their subordinate departments shall, in accordance with the management authority, levy, recover or compensate the contracts, agreements or administrative documents of real estate warrants.

(3) The vouchers signed between the Head Office and branches, and between branches shall be taken as the implementation plan.

legal ground

People's Republic of China (PRC) Stamp Tax Law

Article 5 The tax basis of stamp duty is as follows:

(1) The taxable basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax;

(2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax;

(3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books;

(4) The tax basis of securities trading is the transaction amount.

Article 6 If the amount is not specified in the taxable contract or property right transfer document, the tax basis of stamp duty shall be determined according to the actual settlement amount.

If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the contract and transfer of property rights; If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.