How to fill in the stamp duty of catering property contract

1. catering lease contract: if the restaurant venue is leased, the lease contract tax shall be paid in accordance with state regulations, and the tax rate is 0. 1%. On the contract tax bill, fill in "102 1 collective land lease contract" in the "tax item" column.

2. Catering service contract: If catering service is provided, the service contract tax shall be paid at the rate of 5% according to national regulations. On the contract tax bill, fill in "3020 service, real estate and intangible assets lease contract and other service contracts" in the "tax item" column.

3. Transfer contract of catering management right: if the catering management right is transferred, the transfer deed tax shall be paid in accordance with state regulations, and the tax rate shall be 0.5%. On the contract tax bill, fill in "10 19 land use right transfer contract, mining right transfer contract and other rights transfer contracts" in the "tax item" column.