Some notes on stamp duty

Note 1: Is it necessary to pay stamp duty if the registered capital of an enterprise is not subscribed?

According to the Provisional Regulations on Stamp Duty (the State Council Order No.2004) 1 1) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Stamp Duty on Capital Account Books (Guo Shui Fa [1994] No.025), the account books for recording funds shall be stamped according to the paid-in capital and total capital reserve.

If the enterprise does not actually subscribe for the capital contribution, and the amount of "paid-in capital" and "capital reserve" is not recorded in the accounting books, stamp duty is not required.

Note 2: Should all contracts be stamped with stamp duty?

The Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that stamp duty shall be levied only on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. In other words, the scope of stamp duty is enumerated, and there are no vouchers and no decals. For example, recruitment contract, audit contract, principal-agent contract (only the agency matters, rights and responsibilities are defined here) and so on.

Note 3: Do not apply decals to unfulfilled contracts?

According to the Provisional Regulations on Stamp Duty and its detailed rules for implementation, tax payment vouchers should be stamped when signing contracts, establishing documentary evidence, opening account books and collecting vouchers.

Therefore, whether the contract is fulfilled or not, it will be stamped as required.

Note 4: The amount cannot be determined when the contract is signed. Don't you need decals?

According to the Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Specific Issues of Stamp Duty (Guo Shui Di Zi1988 No.25), some contracts can't determine the tax amount at the time of signing, so they can be stamped by 5 yuan at the time of signing, and then taxed according to the actual amount at the time of settlement to subsidize printing.

Note 5: Don't you have to pay stamp duty if you don't sign the sales contract?

The Notice of State Taxation Administration of The People's Republic of China on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa [19 1]No. 155) further clarifies that all power of attorney for transfer (or orders, cards, books, forms, etc.). Use other names) for industry, commerce, materials, foreign trade and other departments to clarify the supply and demand relationship between the two sides for supply and settlement. It can be seen that as long as the purchase and sale vouchers with contractual nature are incomplete but the main rights and obligations of both parties are clear, they should be honored according to regulations.

Note 6: Does the paid-in capital need to pay stamp duty every year?

According to "Provisions of State Taxation Administration of The People's Republic of China on Some Specific Issues of Stamp Duty" ((KLOC-0/988) No.25 of the State Administration of Taxation), all account books that record funds will not be added when new accounts are opened, and will no longer be affixed according to the quota.

Therefore, when the company changes the fund account book every year, if the total amount of "paid-in capital" and "capital reserve" increases, the increased amount will be affixed; If there is no increase, you don't need to pay the stamp duty of the annual fund account book, and you don't need to apply for stamp according to the quota in 5 yuan.

Note 7: Is it necessary to pay stamp duty if the paid-in capital increases?

When the paid-in capital and total capital reserve increase, some tax decals will be added. For example, when an enterprise changes its capital, such as adding new capital or transferring surplus reserve to registered capital, it should take the initiative to pay the corresponding stamp duty to the tax authorities.

If an enterprise only changes its registered capital from the capital reserve, it does not need to pay stamp duty, and it does not need to pay stamp duty for capital increase after capital reduction.

On the tax basis of stamp duty: The notices issued by the two ministries did not mention the tax basis of stamp duty. Mainly before the reform of the camp, this issue has been clarified and has not changed. The execution caliber of all localities is still implemented in accordance with the Stamp Duty Regulations, and the tax basis is determined according to the amount contained in the contract. If the amount contained in the contract and the value-added tax are indicated separately, the tax basis shall be determined according to the contract amount excluding the value-added tax; If not specified separately, the tax basis shall be the amount included in the contract.

In practice, the tax basis for calculating and paying stamp duty according to the taxable voucher contract should be:

(1) For stamp duty taxable contracts or documents with contractual nature, only the tax exemption amount is recorded, and the tax exemption amount is used as the tax basis for stamp duty;

(2) If the tax-exempt amount and the value-added tax amount are recorded in a stamp duty taxable contract or a certificate with contractual nature, and they are recorded separately, the tax-exempt amount shall be used as the tax basis for stamp duty;

(3) If the taxable contract of stamp duty or the documents with contractual nature contain the value-added tax, 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.

Note 10: There are 22 common contracts that do not need to pay stamp duty.

The tax scope of stamp duty belongs to the positive list, and those not included in the tax scope of stamp duty are not taxed.

1. If there is both an order and a purchase and sale contract, the order is not stamped.

2 loan contracts signed between non-financial institutions

3. Equity investment agreement

4. Continue to use expired contracts without decals.

5. Principal-agent contract

6. The contract signed between the freight forwarding enterprise and the entrusting party and the special invoice issued by the freight forwarding industry.

7. Express the shipping documents of luggage and parcels.

8. Power supply contract signed between power grid and users

9. Accounting and auditing contracts

10. Project supervision contract

1 1. Non-contractual parties such as guarantors and appraisers in tripartite contracts do not need to pay stamp duty.

12. There is no need to pay stamp duty for trading business without written documents.

13. Commercial paper discount

14. Vouchers used within enterprise groups

15. The actual settlement amount exceeds the contract amount without subsidy.

16. Training contract

17. Enterprise reorganization

18. Fund account book

(1) Fund account book of merger, division, joint venture and merger enterprise

(two) the capital books of the head office and the branches operating in different regions.

(3) Enterprise reorganization

(4) According to (88) Guo Shui Di Zi No.025 document, when opening a new account, any account book that records funds will not be stamped according to the quota if the funds are not increased.

19. Land lease contract

20. Contracted operation contract

2 1. Repair notice

22. Other ordinary contracts or vouchers without decals.