What stamp duty does the property company involve?

What stamp duty does the property company involve?

Property companies have to pay stamp duty.

The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are taxpayers of stamp duty and should pay stamp duty according to regulations.

Stamp duty payable mainly includes:

(1) Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, storage, loan, property insurance, technology contract or documents with contractual nature;

(2) Transfer of property rights;

(3) business books;

(4) Rights and licenses.

What are the characteristics of stamp duty?

(1) has the nature of voucher tax and behavior tax.

Stamp duty is a tax levied on taxable vouchers issued and received by units and individuals, which has the nature of voucher tax. On the other hand, any taxable economic voucher reflects a specific economic behavior. Therefore, taxing vouchers is essentially taxing economic behavior.

(B) a wide range of taxes

Stamp duty is levied on various taxable documents in economic activities and economic exchanges. All units and individuals who subscribe to these vouchers have to pay stamp duty, and the scope of taxation is extremely wide. With the development of market economy and the gradual improvement of economic legal system, the phenomenon of signing economic vouchers according to law will become more and more common. Therefore, the scope of stamp duty collection will be wider.

(3) Low tax rate and light tax burden.

Compared with other taxes, the tax rate of stamp duty is much lower and the tax burden is much lighter, which has the financial effect of collecting funds widely and accumulating many.

What stamp duty does the property company involve?