Legal subjectivity:

I believe everyone is familiar with stamp tax. Stamp tax has a range, and the tax rates for different tax purposes are different. To fully understand stamp tax, you must first Understand stamp duty scope and rates.

1. What is the scope of stamp duty

(1) Economic contract

1. Purchase and sale contract. Including contracts for supply, pre-order, procurement, purchase-sale combination and collaboration, adjustments, compensation, barter, etc. It also includes subscription vouchers for books, newspapers, periodicals, and audiovisuals entered into between publishing units and issuing units (excluding subscribing units and individuals).

Stamp tax will be levied on various taxable certificates signed by taxpayers in electronic form in accordance with regulations.

Stamp tax will be levied on power purchase and sale contracts signed between power plants and power grids, and between power grids and power grids (except for mutual power supply between power grids at all levels within the State Grid Corporation of China system and China Southern Power Grid Corporation system). . The power supply contract signed between the power grid and the user is not a voucher for enumerated stamp tax, and no stamp tax is levied. (Living payment voucher is different from the economic contract between power grids)

2. Processing contract. Including contracts for processing, customization, repair, printing, advertising, surveying, testing, etc. (Combined VAT, consumption tax).

3． Construction project survey and design contract. Including general contract, subcontract and subcontract of survey and design contract.

4． Construction and installation project contract. Including general contract, subcontract and subcontract of construction and installation project contract.

5. Property Lease Contract.

6. Contract for the carriage of goods.

7． Warehousing and custody contract.

8． Loan contract. Including loan contracts signed by banks and other financial organizations and borrowers (excluding interbank lending). Including financial lease contracts.

9． Property insurance contract. "Home property endowment insurance" belongs to the nature of home property insurance, and its contract is included in the property insurance contract and is taxed according to regulations.

10． Technology Contract. Including technology development, transfer, consulting, service and other contracts. Technology transfer contracts include contracts for patent application transfer and non-patented technology transfer.

Explanation 1: Excludes contracts for transfer of patent rights and contracts for patent implementation licenses. (Both are applicable to property transfer documents).

Explanation 2: General legal, accounting, auditing and other aspects of consultation do not belong to technical consultation, and the written contracts will not be stamped.

(2) Property rights transfer documents

The property rights transfer documents in my country’s stamp tax items include property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology** *Transfer documents for 5 property rights.

Explanation 1: Stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on the property rights transfer documents.

Explanation 2: Contracts written for the transfer of patent rights and patent licenses are subject to stamp duty based on the property rights transfer documents.

(3) Business account books

1. Capital account book

2. Other business accounts

3. Several issues that should be clarified regarding the scope of tax exemption for "business account books":

(1) Other business account books include journals and detailed ledgers.

(2) For units that adopt the first-level accounting form, only the account books set up by the finance and accounting department shall be decaled; for units that adopt the hierarchical accounting form, in addition to the account books of the accounting department that shall be decaled, the accounting department shall be set up in other departments and workshop detailed ledgers should also be decaled as required.

(3) Registers, statistical books, ledgers, etc. set up in workshops, sales departments, and warehouses that do not fall within the scope of accounting or, although they fall within the scope of accounting, do not record amounts, will not be stamped.

(4) Rights and licenses

Rights and licenses only include "four certificates and one license": including the house property certificate issued by the government department, industrial and commercial business license, and trademark registration certificate, patent certificate, land use certificate, etc.

Taxable "Four Certificates and One Photo" (Industrial, Real Estate, Commercial College)

2. What is the tax rate of stamp duty

1. Loan contract: 0.005%

2. Purchase and sales contract, construction and installation project contract, technology contract: 0.03%

3. Processing contract, construction project survey and design contract, cargo transportation contract, property transfer documents, account books recording funds (paid-in capital and capital reserve) (currently levied at half rate): 0.05%

4. Property leasing contract, warehousing contract, property insurance contract: 0.1%

5. Rights license, other account books (exempt): 5 yuan/item

3. Who are the taxpayers of stamp duty? (1) Contractor refers to the parties to the contract.

1． The so-called parties refer to units and individuals that have direct rights and obligations with respect to the certificate, but do not include the guarantor, witness, and appraiser of the contract. (Multiple choice question)

2. The contract must be a legal contract. Vouchers with a contractual nature refer to agreements, contracts, contracts, documents, confirmations and vouchers with various names that have contractual validity.

3． The agent of the party has the obligation to pay taxes on his behalf, and he and the taxpayer have the same legal obligations and responsibilities for taxation. (Judgment)

(2) The person who based it. The tax decals will be calculated based on the property rights transfer document in the commercial housing sales contract. (Land value-added tax)

(3) Bookkeeper. The taxpayer of the business books is the bookkeeper.

(4) Recipient. The taxpayer of the rights and license is the recipient.

Rights and licenses include: house property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, and land use certificate.

(5) Users. For taxable certificates written and received abroad but used domestically, the taxpayer is the user. (Judgment)

(6) Signatories of various electronic taxable vouchers.

It should be noted that when taxable certificates are issued by two or more parties, all parties involved are stamp tax payers and should pay their own due diligence. The tax calculation amount of the certificate held shall fulfill the tax obligation.