Stamp Duty Items and Tax Rates Table 2023 Tax Rates Table

Subjectivity of law: the applicable object and scope of stamp duty have been clearly stipulated in relevant laws and regulations. Stamp duty is a kind of tax levied on various taxable documents signed in economic activities, such as contracts, property rights transfer documents, business books, rights permits, etc.

Table of Stamp Duty Items and Rates (2022 Edition, effective from July 2022 1)

Tax item

tax rate

comment

Contract (written contract)

loan agreement

0.5% of the loan amount

Refers to the loan contract (excluding interbank lending) between the banking financial institution, other financial institutions established with the approval of the State Council Banking Regulatory Authority and the borrower.

Financial lease contract

0.5% of the rent

sale

Three ten thousandths of the price.

Refers to the chattel sales contract (excluding the chattel sales contract of individual bookends)

Work contract

Three ten thousandths of a reward.

Construction engineering contract

Three ten thousandths of the price _

Delivery contract

Three ten thousandths of the transportation cost.

Refers to freight contracts and multimodal transport contracts (excluding pipeline transport contracts)

technology contract

Three ten thousandths of the price, remuneration or use fee.

Does not include the transfer of patent rights and proprietary technology use rights.

lease contracts

One thousandth of the rent.

safekeeping contract

One thousandth of the safekeeping fee

Warehousing contract

One thousandth of the storage fee

propertyinsurancecontract

One thousandth of the insurance premium

Not including reinsurance contract.

Property right transfer document

Transfer of land use right

Five ten thousandths of the price.

Transfer includes buying and selling (selling), inheritance, gift, exchange and division.

Documents on the transfer of land use rights, ownership of houses and other buildings and structures (excluding the transfer of land contractual management rights and land management rights)

Five ten thousandths of the price.

Stock transfer documents (except those subject to stamp duty on securities transactions)

Five ten thousandths of the price.

Transfer documents of trademark exclusive right, copyright, patent right and proprietary technology use right

Three ten thousandths of the price.

Kanye account book

Paid-in capital (share capital) and 2.5 ‰ of total capital reserve.

securities trading

One thousandth of the transaction amount

Table of Stamp Duty Items and Rates (version 202 1, applicable before July 2022 1)

figure

Tax item

Charge range

Tax rate (tax amount)

tax payer

comment

1

purchase and sale contract

Including supply, pre-purchase, procurement, purchase and sale, combination cooperation, adjustment, compensation, barter and other contracts.

According to the purchase and sale amount of 0.3‰ decals.

contractor

Judgment of tax amount: ① There is only tax-free amount in the contract, and the tax-free amount is used as the tax basis of stamp duty; (2) if there are both tax-free amount and value-added tax amount in the contract, and they are recorded separately, the tax-free amount shall be used as the tax basis for stamp duty; ③ If the amount contained in the contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract (i.e. the tax-included amount) shall be used as the tax basis for stamp duty.

2

Processing contract

Including processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts.

According to the processing or contracting income of 0.5‰ decals.

contractor

three

Construction engineering survey and design contract

Including survey and design contracts.

According to the charge of 0.5‰ decals.

contractor

four

Construction and installation engineering contract

Including construction and installation engineering contracts.

Apply decals at 0.3‰ of the contract amount.

contractor

five

Property lease contract

Including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.

Apply for decals according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.

contractor

six

Contract of carriage of goods

Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.

According to the transportation cost of 0.5‰ decals.

contractor

If the document is a contract, it shall be sealed according to the contract.

seven

Warehousing contract

Including warehousing contracts.

According to the storage fee 1‰ decals.

contractor

Warehouse receipts or stack sheets used as contracts shall be stamped according to the contracts.

eight

loan agreement

Loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending)

According to the loan amount of 0.05‰ decal.

contractor

If the document is a contract, it shall be sealed according to the contract.

nine

propertyinsurancecontract

Including property, liability, guarantee, credit and other insurance contracts.

According to the premium income 1‰ decal.

contractor

If the document is a contract, it shall be sealed according to the contract.

10

technology contract

Including technology development, transfer, consulting, services and other contracts.

According to the amount of 0.3‰ decals.

contractor

1 1

Property right transfer document

Including property ownership and copyright, trademark exclusive rights, patents, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land use rights transfer contracts, commercial housing sales contracts.

According to the amount of 0.5‰ decals.

Evidential

12

Business account book

Production and operation account book

The account book for recording funds shall be affixed at 0.5‰ of the total paid-in capital and capital reserve. Other account books should be posted to 5 yuan one by one.

bookkeeper

From May 65438 to May 1 day, 2065438, stamp duty will be levied by half for capital 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.

13

Rights and permissions

Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.

Piece by piece, 5 yuan.

recipient

** 14

Securities (stock) transaction equity transfer certificate A shares and B shares

A and B share equity transfer documents established by the Trading, Inheritance and Donation Office.

Stamp duty on securities (stocks) transactions shall be paid by both parties at the tax rate of 1‰ respectively.

According to both sides,

(13 is not included in the tax) It is necessary to pay attention to the adjustment of such special trading policies.

Legal objectivity: Article 4 of the Ministry of Finance's reply to Proposal No.5079 of the Second Session of the 13th National People's Congress.

In terms of stamp duty, loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp duty; If the total amount of paid-in capital and capital reserve is higher than the total amount of stamp duty paid, stamp duty will be levied at half of the capital account book stamped at the rate of five ten thousandths from May 1 2065438.