Stamp duty is only levied on taxable vouchers established, collected and used in economic activities and economic exchanges listed in the Provisional Regulations on Stamp Duty, and not listed.

Stamp Duty Rate (Key)

(1) Proportional tax rate (fourth gear):

0.05‰ (loan contract); 0.3‰ (purchase and sale contract, construction and installation engineering contract and technology contract); 0.5‰ (processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property rights transfer documents, business account books with funds in them); 1‰ (property lease contract, warehousing contract, property insurance contract, equity transfer document).

2)5 yuan's fixed tax rate (rights, licenses and other books in the business books).

Tip: From May 1 day, 2065438, stamp duty will be levied at half for fund account books stamped at the rate of five ten thousandths, and stamp duty will be exempted for other account books stamped with five yuan each.