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What is the tax item of property stamp duty?
1. Contract stamp duty, including house sales contract, house gift contract, house lease contract, house mortgage contract, etc.
2. Stamp duty on property right transfer, including land use right transfer contract, land use right transfer contract, house sales contract, etc.
3. Stamp duty on business books, including paid-in capital (share capital), capital reserve, surplus reserve and undistributed profit.
4. Stamp duty on rights and licenses, including real estate license, business license and tax registration certificate.
It should be noted that the collection standards and specific tax items of real estate stamp duty may be different in different regions and need to be determined according to relevant local laws and regulations.
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