Tax basis of stamp duty in hotel industry

If the purchase and sale contract does not include the tax amount but has the value-added tax amount, which is recorded separately, it will not be regarded as the tax basis; if the purchase and sale contract contains the value-added tax amount, but it is not recorded separately, it will be regarded as the tax basis. Legal objectivity:

Provisional Regulations of the People's Republic of China on Stamp Duty Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers, respectively at the proportional tax rate or by piece quota. The specific tax rate and tax amount shall be determined in accordance with the Table of Stamp Duty Items and Tax Rates attached to these Regulations. If the tax payable is less than 1 cents, stamp duty shall be exempted. If the tax payable is more than 1 corner, the tax mantissa of less than 5 points will not be counted, and if it is over 5 points, it will be paid at 1 corner. Article 4 of the Provisional Regulations of the People's Republic of China on Stamp Duty is exempt from stamp duty on the following documents: (1) A copy or a copy of the voucher that has paid the stamp duty; (two) the property owner gave the property to the government, social welfare units and schools; (3) Other certificates of tax exemption approved by the Ministry of Finance.