How to calculate the stamp duty of property companies

Question 1: How to calculate the stamp duty of the property company? According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) and its detailed rules for implementation, the property management contract signed by the property management company and the owner does not belong to the taxable category of stamp duty, and stamp duty should not be levied.

As the service items related to property fees are not listed in the tax items and tax rates table, property fees are not within the scope of stamp duty collection. On the basis of listing two kinds of economic matters separately, the contracts signed by the above-mentioned enterprises should be calculated separately, and the rental part of the house is only applicable to one thousandth of the rental amount recorded in the real estate lease contract.

Transaction stamp duty: residential 0, non-residential 0.05%

Question 2: How to calculate the stamp duty of property service contract 1? According to the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. Therefore, the scope of stamp duty collection is enumerated, and there is no need for decals for contracts or documents with contractual nature that are not enumerated. 2. Other common contracts or vouchers that do not need decals: the following contracts or vouchers that are not listed in the stamp duty tax list are not taxable vouchers of stamp duty, and enterprises do not need to pay stamp duty: labor employment contracts signed by units and employees; Supplier commitment letter; Confidentiality agreement; Property management service contract; Security service contract; Daily cleaning and greening service contract; Insecticidal service contract; Quality certification service contract; Translation service contract; Publishing contract. 3. Therefore, the property service contract does not need to pay stamp duty.

Question 3: What kind of income does the property company need to pay stamp duty? These incomes are subject to business tax and income tax, and stamp duty is not levied.

Definition of stamp duty

Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities. 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.

Question 4: How to pay the stamp duty on property management is enumerated. Contracts not listed in the Stamp Duty Ordinance do not need to pay stamp duty, and property management contracts are not listed or need to pay stamp duty.

Question 5: How do property companies pay stamp duty? Stamp duty is a tax levied on contracts listed in the stamp duty clause.

Stamp duty is required for real estate lease contracts (that is, the lease contract signed between your real estate and the landlord), which is paid at one thousandth of the total contract amount. That is, (monthly rent x rental months) x one thousandth.

This is the stamp duty you have to pay. Stamp duty is only declared once for a contract, that is to say, stamp duty is not required for this lease contract before your contract expires.

It's hard to say how to declare. The regulations in each place may be different (some places can declare directly in the company's tax filing system, and some have to go to the window to buy decals), depending on the regulations of the local tax bureau.

Question 6: Do you need to pay stamp duty for property fees? Answer: Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Caishuizi [1988] No.255) states that "the same voucher contains two or more economic items, so different tax items and tax rates shall apply. If the amount is recorded separately, the tax payable shall be calculated separately and stamped according to the total tax amount; If the amount is not recorded separately, a stamp with high tax rate shall apply. " Therefore, the housing lease contract signed by your enterprise should be handled in accordance with the above provisions, that is, the contract contains two economic matters. According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Cai Shui Zi [1988] No.255), "Stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance." However, the service items related to property fees are not listed in the tax items and tax rates table, so property fees do not belong to the scope of stamp duty collection. To sum up, the contract signed by your enterprise should be calculated separately on the basis of listing two economic items respectively, that is, only the rental part of the house is subject to deed tax at one thousandth of the rental amount in the real estate lease contract.

Question 7: Does the property management contract need to pay stamp duty? According to the relevant provisions of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), stamp duty is a listed tax, and it is not clearly stipulated in the Provisional Regulations that contracts that need to be taxed do not need to pay stamp duty. Accordingly, the property management contract does not need to pay stamp duty.

Question 8: Does the property management company have contract stamp duty? Stamp duty is a tax levied on the 13 contract listed in the Stamp Duty Ordinance. In other words, it is only levied on this 13 contract. The business contract signed by the company only needs to pay stamp duty as long as it is within the scope of the contract listed in the Stamp Duty Ordinance. If there is no business or business, but it is not specified in the business contract, stamp duty is not required. The taxpayer of stamp duty is both parties who sign a taxable contract, that is, both parties who sign the contract need to pay stamp duty. Whether you need to pay stamp duty depends on what contract your company has signed and whether the signed contract is within the scope of taxable 13 contract.

The following is a list of 13 taxable contracts, namely:

1. Purchase and sale contracts: including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , according to the purchase and sale amount of 0.3 ‰ decals.

2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, with 0.5 ‰ of processing or contracting income as decals.

3. Construction project survey and design contract: including survey and design contract, 0.5 ‰ decal will be charged.

4. Construction and installation works and contracts: including construction and installation works contracts, the decal is 0.3 ‰ of the contract amount.

5. Property lease contracts: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. , decals are calculated according to the lease amount 1‰.

6. Goods transport contracts: including civil air transport, railway transport, maritime transport, inland river transport, road transport and multimodal transport contracts, stamped at 0.5 ‰ of the transport cost.

7. Warehousing contract: including warehousing contract, decals shall be executed at the warehousing cost of 65,438+0 ‰.

8. Loan contract: The loan contract signed between banks and other financial institutions and the borrower (including financial lease contract but excluding interbank borrowing) shall be sealed at 0.05 ‰ of the loan amount.

9. Property insurance contracts: including property, liability, guarantee, credit and other insurance contracts, and the premium income collected is 1 ‰.

10. Technology contracts: including contracts for technology development, transfer, consultation and services. 0.3 ‰ of the recorded amount should be added.

1 1. Property right transfer documents: including five documents: property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right * * *, land use right transfer \ transfer contract, commercial housing sales contract (including property right transfer documents written by joint-stock enterprises due to purchase, inheritance, gift and other reasons), with a record amount of 0.5.

12. Enterprise account book: a production and operation account book with the total amount of funds, paid-in capital and capital reserve included in accounting records of 0.5 ‰. Other account books should be posted to 5 yuan one by one.

13. photos of rights and licenses: including the house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by the * * * department, which will be posted in 5 yuan.

Question 9: What is the stamp duty rate of the property contract? Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC).

Article 10 Stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance.

There is no property management contract in the Ordinance, so stamp duty should not be levied.

Some places in real life

The tax bureau requires to pay five tenths of the operating income every quarter.

Some places press

Pay three ten thousandths of stamp duty according to the Property Management Entrustment Contract.

So you'd better ask your supervisor.

Question 10: Is it necessary to pay stamp duty on the property management contract? The Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the scope of stamp duty collection should be enumerated, and there is no need for decals for contracts or documents with contractual nature that are not enumerated.

Property management is not within the scope of stamp duty collection.

So don't post it;

But if it involves renting a house, it needs to be stamped with stamp duty.