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The stamp tax
14-03-27
14-03-27
Collection agencies: Shanghai Municipal Bureau of finance, State Taxation Bureau, Local Taxation Bureau of Shanghai City branch; national district, county Shanghai Taxation Bureau, Local Taxation Bureau, County District branch of Shanghai City Bureau of finance; District, county of Shanghai city.
The collection of objects: in the book, the people's Republic of China to receive the regulations listed unit and individual documents, is the stamp tax.
The amount of levy:
1, taxable items and tax rates table of taxable items and tax rates or tax, a proportional tax rate of securities transaction stamp tax (stock) A stock 2 ‰ B 3 ‰ in contract of lease of property in 1 ‰ in a warehousing contract in 1 ‰ processing contracts 0.5 ‰ in survey and design of construction project contract 0.5 ‰ in the contract of carriage of goods 0.5 ‰ property according to the transfer of 0.5 ‰ in business account books, records of capital account 0.5 ‰ in contract of purchase and sale of 0.3 ‰ in construction and installation engineering contract 0.3 ‰ in the technology contract 0.3 ‰ in the loan contract 0.05 ‰ in property insurance contract in 1 ‰, tax in two quota licenses of rights in five yuan / piece in business books the other books in five yuan / piece
2, tax method: (1) the stamp tax by taxpayers according to the nature of taxable documents, respectively according to the ratio of tax or the tax payable shall be computed according to a quota, a time stamped stamps, the tax payable shall be less than one angle, exempt from stamp duty. The amount of tax payable in a corner, the tax is less than five points regardless of the mantissa, full five points by calculating the angle of pay. Contract of lease of property tax, less than one yuan to one yuan decals. (2) have been affixed document, the amount increased after modification, the increased part should tax stamps. (3) the same document, because with two or more than two economic matters and apply different tax rates, as were the recorded amount, the tax payable shall be calculated separately should be added, according to total tax decals; if the amounts are not recorded separately, according to the tax rate high decals. (4) contained in the amount of taxable documents in foreign currency, the taxpayer shall, according to the exchange rate quoted by the State Administration of foreign exchange certificate from the tax payable shall be computed in renminbi. (5) business unit of non independent accounting branch factory, workshop or branches, do not belong to the legal person, between these illegal contracts can not decals, list signed the tax items and tax rates table in the contract between the non legal person and the legal person but, still shall be printed on the flowers. (6) for property insurance, bank loans, not only from the contract, open documents, the documents as used in the contract, the contract should decals. (7) in 1990 November for the contract of carriage of the goods (document) Decal changed according to the freight settlement vouchers decals. (8) in 1991 October for a warehousing contract (document) Decal changed according to the document of settlement decals.
3, stamp duty and management: (1) stamps by the State Tax Bureau. (2) revenue stamp of securities, where to buy stamps person, must go to the designated competent tax authorities of the outlets to purchase, not to non designated outlets to purchase, to non designated outlets selling home stamps, should refuse to buy, and report to the competent tax authorities. (3) the par value printed stamps denominated in the renminbi, divided into one horn, two horn, Wu Jiao, Yi Yuan, two yuan, Wu Yuan, Wu Shiyuan, Shi Yuan, one hundred yuan nine.
4, the relevant provisions of the summary: pay for a same kind of taxable vouchers, the tax should be to define the standard, be approved by the tax authority of consolidated payment of stamp tax, and issue the payment licenses. Payment deadline set by the tax authorities, but the longest period of no more than a month. Where the payment of stamp tax certificate, shall be specified with tax authorities are remitted stamp, number binding, will have posted revenue stamps and stamp duty paid special permit an adhesion book, sealed off, save for future reference.
The collection of objects: in the book, the people's Republic of China to receive the regulations listed unit and individual documents, is the stamp tax.
The amount of levy:
1, taxable items and tax rates table of taxable items and tax rates or tax, a proportional tax rate of securities transaction stamp tax (stock) A stock 2 ‰ B 3 ‰ in contract of lease of property in 1 ‰ in a warehousing contract in 1 ‰ processing contracts 0.5 ‰ in survey and design of construction project contract 0.5 ‰ in the contract of carriage of goods 0.5 ‰ property according to the transfer of 0.5 ‰ in business account books, records of capital account 0.5 ‰ in contract of purchase and sale of 0.3 ‰ in construction and installation engineering contract 0.3 ‰ in the technology contract 0.3 ‰ in the loan contract 0.05 ‰ in property insurance contract in 1 ‰, tax in two quota licenses of rights in five yuan / piece in business books the other books in five yuan / piece
2, tax method: (1) the stamp tax by taxpayers according to the nature of taxable documents, respectively according to the ratio of tax or the tax payable shall be computed according to a quota, a time stamped stamps, the tax payable shall be less than one angle, exempt from stamp duty. The amount of tax payable in a corner, the tax is less than five points regardless of the mantissa, full five points by calculating the angle of pay. Contract of lease of property tax, less than one yuan to one yuan decals. (2) have been affixed document, the amount increased after modification, the increased part should tax stamps. (3) the same document, because with two or more than two economic matters and apply different tax rates, as were the recorded amount, the tax payable shall be calculated separately should be added, according to total tax decals; if the amounts are not recorded separately, according to the tax rate high decals. (4) contained in the amount of taxable documents in foreign currency, the taxpayer shall, according to the exchange rate quoted by the State Administration of foreign exchange certificate from the tax payable shall be computed in renminbi. (5) business unit of non independent accounting branch factory, workshop or branches, do not belong to the legal person, between these illegal contracts can not decals, list signed the tax items and tax rates table in the contract between the non legal person and the legal person but, still shall be printed on the flowers. (6) for property insurance, bank loans, not only from the contract, open documents, the documents as used in the contract, the contract should decals. (7) in 1990 November for the contract of carriage of the goods (document) Decal changed according to the freight settlement vouchers decals. (8) in 1991 October for a warehousing contract (document) Decal changed according to the document of settlement decals.
3, stamp duty and management: (1) stamps by the State Tax Bureau. (2) revenue stamp of securities, where to buy stamps person, must go to the designated competent tax authorities of the outlets to purchase, not to non designated outlets to purchase, to non designated outlets selling home stamps, should refuse to buy, and report to the competent tax authorities. (3) the par value printed stamps denominated in the renminbi, divided into one horn, two horn, Wu Jiao, Yi Yuan, two yuan, Wu Yuan, Wu Shiyuan, Shi Yuan, one hundred yuan nine.
4, the relevant provisions of the summary: pay for a same kind of taxable vouchers, the tax should be to define the standard, be approved by the tax authority of consolidated payment of stamp tax, and issue the payment licenses. Payment deadline set by the tax authorities, but the longest period of no more than a month. Where the payment of stamp tax certificate, shall be specified with tax authorities are remitted stamp, number binding, will have posted revenue stamps and stamp duty paid special permit an adhesion book, sealed off, save for future reference.
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