Which contracts should the property company pay stamp duty?

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

The calculation of stamp duty is generally based on the contract, and the contract and tax rate that need to pay stamp duty:

1. Purchase and sale contract: three ten thousandths of the sales revenue.

2. Processing contracting: according to the processing or contracting income × 5/10000.

3. Construction project survey and design contract: according to the contract amount × three ten thousandths.

4. Construction and installation project contract: three ten thousandths of the contract amount.

5. Real estate lease contract: according to the lease amount × one thousandth.

6. Contract of carriage of goods: according to the transportation cost × five ten thousandths.

7. Warehousing contract: Warehousing cost is × 1 ‰.

8. Loan contract: according to the loan amount × 0.5 ‰

9. Property insurance contract: according to the insurance premium amount × one thousandth.

10, technology, service and other contracts: according to the amount contained in the contract × three ten thousandths.

1 1. Documents for the transfer of property rights, patent rights and proprietary technology use rights: according to the amount contained in the documents × five ten thousandths.

12. The business account book includes the production and operation account book, which is stamped at five ten thousandths of the total paid-in capital and capital reserve.

13. photos of rights and licenses: five yuan for each posting.

According to Article 10 of 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.