Do I need to pay stamp duty for property cleaning?

Generally speaking, there is no need to pay stamp duty for property cleaning, and it is only necessary to pay it under several circumstances stipulated by law. If the law does not stipulate, then stamp duty is not needed. Therefore, I would like to introduce to you the knowledge about the need to pay stamp duty for property cleaning and related knowledge, hoping to help you solve the corresponding problems. 1. Do I need to pay stamp duty for property cleaning?

Stamp duty is only levied on listed 13 contracts. Security contracts and cleaning contracts are not taxable contracts listed in the regulations, so there is no need for decals.

Two. Exempt from stamp duty

The following documents can be exempted from stamp duty:

(a) A copy or photocopy of the tax payable certificate;

(2) Taxable vouchers obtained by foreign embassies, consulates and representative offices of international organizations in China that should be tax-free according to law;

(3) Taxable vouchers signed by the China People's Liberation Army and the Chinese People's Armed Police Force;

(4) Sales contracts and agricultural insurance contracts for farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees to purchase agricultural means of production or sell agricultural products;

(5) Interest-free or discount loan contracts, loan contracts signed by international financial organizations to provide preferential loans to China;

(6) The property owner donates the property to the government, schools, social welfare institutions and charitable organizations;

(seven) the sale contract of non-profit medical and health institutions to purchase drugs or health materials;

(eight) electronic orders entered into by individuals and e-commerce operators.

According to the needs of national economic and social development, the State Council can reduce or exempt stamp duty in terms of housing demand security, enterprise restructuring, bankruptcy and supporting the development of small and micro enterprises, and report to the NPC Standing Committee for the record.

Three. Scope of stamp duty collection

The scope of stamp duty is all kinds of taxable documents written or received in China. The stamp duty project reflects this. Those included in the tax items belong to the scope of taxation, and those not included are not taxed. Specifically, it includes the following contents:

(1) Various contracts or documents of a contractual nature. Including purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or other documents with contractual nature. Documents with contractual nature refer to agreements, contracts, contracts, documents, confirmations and other documents of various names.

(2) Transfer of property rights. It refers to the written evidence of the sale, inheritance, gift, exchange and division of property rights of units and individuals. Specifically, it includes transfer documents such as property ownership, copyright, trademark right, patent right and proprietary technology right.

In addition, the land use right transfer contract, land use right transfer contract and commercial housing sales contract are subject to stamp duty according to the transfer of property rights.

(3) Business books. Refers to the financial accounting books of units or individuals that record production and business activities. Business account books can be divided into account books for recording funds and other account books according to their contents. The account book for recording funds refers to the general classification of account books containing the original value of fixed assets and its own liquidity, or a specially set account book for recording the original value of fixed assets and its own liquidity. Other account books refer to account books other than the above account books, including diary account books and various detailed classification of books.

(4) Rights and licenses. Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.

(5) Other tax vouchers determined by the Ministry of Finance. Such as various taxable vouchers signed by taxpayers in electronic form.

According to the principle of territoriality of tax jurisdiction, the scope of stamp duty is not limited to vouchers established and collected in China, but also includes vouchers established and collected abroad but used in China, which have legal effect in China and are protected by China laws.

According to the law, the flower garden tax is only levied on listed 13 contracts. Security contracts and cleaning contracts are not taxable contracts listed in the regulations, so there is no need for decals.