When will the stamp duty be paid for a newly opened hotel? According to what standard?

Stamp duty is a kind of tax levied on taxable economic vouchers signed and received in economic activities and economic exchanges. In August 1988, the State Council promulgated the Provisional Regulations on Stamp Duty of the People's Republic of China, which was resumed on October 1 of the same year.

the characteristics of stamp duty are: 1. It has the nature of voucher tax and behavior tax; 2. It has a wide range of collection; 3. The tax burden is relatively light; 4. Taxpayers complete their tax obligations by themselves.

1. Taxpayer of stamp duty: The people's Republic of China * * * and the units and individuals that collect the vouchers listed in this Regulation are all taxpayers of stamp duty. Specifically: 1. Contractors; 2. Bookkeepers; 3. Evidents; 4. Recipients.

second, the tax object of stamp duty: the current stamp duty only taxes the vouchers listed in the stamp duty regulations. There are five specific categories: economic contracts, documents of property rights transfer, business account books, rights, licenses and other vouchers determined by the Ministry of Finance.

third, the tax basis of stamp duty: according to different tax items, stamp duty is levied in two ways: ad valorem and specific amount.

(a) the determination of the tax basis in the case of ad valorem taxation. 1, all kinds of economic contracts, with the amount, income or expenses recorded in the contract as the tax basis; 2, the transfer of property rights is based on the amount contained in the book as the tax basis; 3. The business account book in which funds are recorded shall be based on the total amount of paid-in capital and capital reserve.

(2) the determination of tax basis in the case of specific tax. Other business account books, rights and licenses subject to specific taxation shall be based on the taxable quantity.

iv. tax rate of stamp duty: the current stamp duty adopts two tax rates: proportional tax rate and fixed tax rate.

there are five levels of proportional tax rate, namely 1/1, 4/1, 5/1, 3/1 and .5/1. The fixed tax rate is applicable to the right license and other account books in the business account book tax item, and the unit tax is five yuan per piece. For details, please refer to the table of stamp duty items and tax rates in the Provisional Regulations of the People's Republic of China on Stamp Duty

V. Calculation of tax payable

Method of calculating tax payable according to proportional tax rate = tax payable × applicable tax rate

Method of calculating tax payable according to fixed tax rate = number of vouchers × unit tax amount

VI. Tax payment link and place: tax payment of stamp duty. Stamp duty is generally paid locally.

VII. Payment method of stamp duty: The payment method of stamp duty is that the taxpayer calculates the tax payable by himself according to the regulations, and buys and affixes a stamp (hereinafter referred to as decal) at one time. In order to simplify the procedures of decals, if the tax payable is large or the number of decals is frequent, the taxpayer may apply to the tax authorities and take the method of replacing decals with payment books or collecting and paying them on schedule.

VIII. Stamp stamps: Stamp stamps are tax payment vouchers for paying stamp duty, and State Taxation Administration of The People's Republic of China is responsible for supervising the production. Its face value is in RMB, and it is divided into nine types: ten cents, twenty cents, five cents, one dollar, two dollars, five dollars, ten dollars, five dollars and one hundred dollars. Tax stamps are securities. Tax stamps can be sold on behalf of units or individuals, and the tax authorities pay a handling fee of 5%, and the source of payment is extracted from the actual stamp duty.

IX. Tax preference for stamp duty: a copy or a copy of the voucher for which stamp duty has been paid; The written evidence that the property owner gave the property to the government, social welfare units and schools; The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers; Interest-free and discount loan contract; Contracts concluded by foreign governments or international financial organizations to provide preferential loans to Chinese governments and national financial institutions. Repair orders issued by shops and retail outlets for sporadic processing and repair business shall not be stamped. The rental contract concluded between the real estate management department and the individual, which is used for living and living, is temporarily exempted from being stamped; For the consignment documents issued by railway, highway, shipping and waterway for express luggage and parcels, the stamps are temporarily exempted. For the consignment documents issued by railway, highway, shipping and waterway for express luggage and parcels, the stamps are temporarily exempted. The lease contract signed by the enterprise and the competent department does not belong to the property lease contract and should not be decald.

1. Illegal handling of stamp duty: If a taxpayer commits one of the following acts, the tax authorities will punish him according to the seriousness of the case:

1. If the tax receipts are not affixed or less affixed, the tax authorities will not only order him to subsidize the tax receipts, but also impose a fine of 3-5 times the amount of the tax receipts that should be subsidized;

2. The tax authorities may impose a fine of 1-3 times the amount of the stamp duty ticket that has not been written off or painted off as required;

3. If a taxpayer takes off the attached tax stamp for reuse, the tax authorities may impose a fine of 5 times the amount of the reused tax stamp or more than 2, yuan but less than 1, yuan.

4. If a tax stamp is forged, the tax authorities shall request the judicial organs to investigate the criminal responsibility according to law.