How much is the stamp duty?

The definition of stamp duty is the tax levied on various taxable documents signed in economic activities, such as contracts, property rights transfer documents, business books, rights licenses and so on. Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed. Stamp duty on securities transactions, developed from ordinary stamp duty, belongs to behavior tax. According to the transaction amount of a stock transaction, both buyers and sellers are taxed at the same time. The basic tax rate is 0.4%, and stamp duty is not levied on funds and bonds. The origin of stamp duty stamp duty is a very old tax, which is familiar to people, but its origin is little known. From the perspective of tax history, the introduction of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty. There are many anecdotes. In A.D. 1624, the Dutch government encountered economic crisis and financial difficulties. Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties in order to solve the financial needs, but he was afraid of people's opposition, so he asked government ministers to make suggestions. The ministers discussed it, but they couldn't think of a wonderful way to kill two birds with one stone. As a result, the ruling class in the Netherlands adopted public bidding to seek new tax design schemes and ingenious ways to collect money. Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants. It can be seen that the generation of stamp duty is more legendary than other taxes. The designer of stamp duty is original. He observed that people use a large number of documents in their daily lives, such as contracts and loan vouchers, which are continuous. So once the tax is levied, the tax source will be very large; Moreover, people also have a psychology that vouchers become legal documents as long as they are stamped by the government and can be legally guaranteed in litigation, so they are willing to accept stamp duty. Just like this, stamp duty is praised by bourgeois economists as a "good tax" with slight tax burden, prosperous tax sources, simple procedures and low cost. "The technique of taxation is to pluck the most goose feathers and listen to the least goose crows," said Kolebe of Britain. Stamp duty is a tax that "listens to geese the least". Stamp duty from 65438 to 0624 first appeared in the Netherlands, and European and American countries followed suit because of its simplicity and ease of use. Stamp duty is levied in Denmark 1660, France 1665, the United States 167 1, Austria 1686, and the United Kingdom 1694. In a very short time, it has become a widely used tax in the world, sweeping the world. Contents of stamp duty. Concept: All units and individuals who issue and collect the vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are taxpayers of stamp duty and should pay stamp duty according to the regulations. Taxable vouchers: (1) purchase and sale contracts, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or vouchers with contractual nature; (2) Transfer of property rights; (3) business books; (4) rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance. Two. Tax Rate: Stamp Duty Tax Item Tax Rate Table Taxpayer's Statement 1 Purchase and sale contracts include contracts for supply, pre-purchase, purchase, cooperation between purchase and sale, adjustment, compensation and barter. , the contractor stamped with the seal of three ten thousandths of the purchase and sale amount. 2. Processing contracts include processing, customization, repair, repair, printing, advertising and surveying and mapping. Inspection contract according to the processing or contracting income of 0.5% decals; 3 construction engineering survey and design contract according to the 0.5% of the charging standard decals; 4. The construction and installation project contract shall be stamped at 0.3% of the contract amount; 5. The property lease contract shall be affixed with 0. 1% of the lease amount, including rented houses, ships, planes, motor vehicles, machinery, appliances and equipment. If the tax amount is less than one yuan, the undertaker shall affix one yuan stamp. 6. Contracts for the carriage of goods include civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, and the contractor's documents shall be stamped with the stamp of five ten thousandths of the transportation cost as the contract. Use decal 7 according to the contract. Warehousing contracts include warehousing and storage contracts. Use decal 8 according to the contract. Use decal 8 according to the loan contract. Apply for decals according to the loan contract signed between banks and other financial institutions and borrowers (excluding interbank borrowing). Stick 0.5% of the loan amount on the contractor's documents as the contract. According to the contract, if the property insurance contract includes property, liability, guarantee, credit and other insurance contracts, the contractor's certificate shall be affixed as the contract according to one thousandth of the insurance premium income. According to the contract application 10 technology contract includes technology development, transfer, consultation, service and other contracts. According to the contract, the contractor 1 1 property right transfer documents include property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. Apply the contractor's 12 business account book according to five ten thousandths of the amount, and record the production and business account book. The rights and licenses of the hukou holder 13 include the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. For other provisions, please refer to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty. Three. Declaration and payment of stamp duty 1 Which units implement the declaration and payment of stamp duty? Taxpayers who pay stamp duty shall declare and pay stamp duty on the corresponding tax payment vouchers; Individuals who pay stamp duty will only apply for stamp duty declaration, and will not apply for tax declaration temporarily. 2. What vouchers are used for stamp duty tax declaration? (1) Contract category: purchase and sale contract, cargo transportation contract; Processing contracts and storage contracts; Construction engineering survey and design contracts and loan contracts; Construction and installation engineering contracts and property insurance contracts; Property lease contracts, technology contracts and other documents with contractual nature. (2) Transfer of property rights. (3) Business books. (4) permission. (5) Other documents determined by the Ministry of Finance. 3. What does the taxpayer set up a special register for? The tax payable vouchers of the stamp duty payer shall be stamped and paid when the register is set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection. Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit. 4. Which units can not set up a special register of stamp duty? For units that pay stamp duty in summary and submit stamp duty tax returns according to regulations, the original method is still adopted for the management of taxable vouchers, and it is not necessary to register them one by one in daily order. 5. Which department of the taxpayer should be responsible for tax declaration? The taxpayer's financial department is responsible for the tax declaration of stamp duty, and designates a special person to be responsible for the management of various taxable vouchers and the payment of stamp duty, and fills in the stamp duty declaration form as required. 6. What methods should be used to pay taxes? Stamp duty taxpayers pay taxes by using stamps and payment letters, and if the tax payment is supervised by a supervision institution when establishing taxable vouchers, they shall declare their vouchers for tax payment. 7. When should I declare? Stamp duty tax reporting units shall report on a quarterly basis, and submit the Stamp Duty Declaration Form or Supervision Entrustment Declaration Form to the local local taxation bureau within 0/0 days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year. 8. How are the reporting period and tax payment period of stamp duty stipulated? Time for filing: within ten days after the end of each quarter, all stamp duty taxpayers should file quarterly returns and submit the Stamp Duty Declaration Form or the Report Form of Supervisory Representative to the local tax authorities. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year. The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month. Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year. ]