Stamp duty rate of real estate contract

There is no need to pay stamp duty on property service contracts.

Property management service contracts do not need to pay stamp duty, but contracts that need to pay stamp duty include purchase and sale contracts, including supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation and barter. , stamped at 0.3‰ of the purchase and sale amount; Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, with 0.5‰ decal of processing or contracting income.

I. General contract tax rate of stamp duty

There are two forms of stamp tax rate: proportional tax rate and fixed tax rate. If the taxable amount of stamp duty exceeds 10 cents, the tax amount of less than 5 cents shall not be calculated, and the tax amount of more than 5 cents shall be calculated at 10 cents. The stamp duty on property lease has special provisions: the minimum taxable amount is one yuan, that is, if the tax amount exceeds one corner but is less than one yuan, it will be calculated as one yuan.

1. Proportional tax rate

(1) loan contract, the applicable tax rate is 0.05‰.

(2) The applicable tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is 0.3‰.

(3) The applicable tax rate is 0.5‰ for processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property rights transfer documents contracts, business account books that record the amount of funds, etc.

(4) The applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is 1‰.

(5) The applicable tax rate for the Certificate of Equity Transfer (including A shares and B shares) written for stock trading, inheritance and donation is 1‰.

2. Fixed tax rate

For vouchers that cannot calculate the amount, or vouchers that contain the amount but are unreasonable as the tax basis, a fixed tax rate is adopted and a certain amount of tax is paid by piece. Rights, licenses and other account books in the business account books are piece-by-piece decals, and the unit tax is 5 yuan per piece.

2. What is the target of stamp duty?

Stamp duty is levied on the documents listed in the Stamp Duty Ordinance, and no tax is levied on those not listed. List six types of tax vouchers:

(1) 10 contract, namely:

① Purchase and sale contract

② Processing contract

③ Self-consistency in survey and design of construction projects.

(4) Construction and installation project contract

⑤ Property lease contract

⑥ Contract of carriage of goods

⑦ warehousing contract

8 loan contract

Pet-name ruby property insurance contract

Attending technical contract

(2) Transfer of property rights

(3) documents certifying the transfer of equity.

(4) fund account books

(5) Other account books

(6) Rights and permission

legal ground

People's Republic of China (PRC) Stamp Tax Law

Article 3 The term "securities trading" as mentioned in this Law refers to the transfer of stocks and stock depositary receipts traded on legally established stock exchanges and other national stock exchanges approved by the State Council.

Stamp duty on securities transactions is levied on the transferor of securities transactions, not on the transferee.

Article 4 The tax items and tax rates of stamp duty shall be implemented in accordance with the schedule of stamp duty items and tax rates attached to this Law.

Article 5 The tax basis of stamp duty is as follows:

(1) The taxable basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax;

(2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax;

(3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books;

(4) The tax basis of securities trading is the transaction amount.