Journalism

Dalian accounting firm reminds you that the tax bureau is clear!There is no stamp duty in this case

2021-11-11

Stamp tax is a kind of tax levied on the behavior of signing and receiving legally effective certificates in economic activities and economic exchanges. It is named after the use of sticking stamp duty stamp on the taxable certificate as the mark of tax payment


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The State Administration of Taxation clearly states that:

This situation does not need to pay stamp duty!


Does the partnership need to pay stamp duty on capital account books when it receives the capital contribution from partners?

A: 1. According to the Interim Regulations of the people's Republic of China on stamp duty (Order No. 1 of the State Council), the following certificates are tax payable certificatesBusiness account bookAppendix: stamp duty items and tax rate table... Business account book... Account book recording funds, with the amount of paid in capital and capital reserve 0.5 ‰ of the total amount 

2、 According to the provisions of Article 10 of the detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on stamp duty ((1988) Cai Shui Zi No. 255), stamp tax shall be levied only on the certificates listed in the tax items and tax rate table and other certificates determined by the Ministry of finance. 

3、 Root According to the notice of the State Administration of Taxation on the issue of stamp duty on capital account books (GSF [1994] No. 25), production and operation After the implementation of "two rules", the stamp tax basis of "account book recording funds" is changed to the total amount of "paid in capital" and "capital reserve". 

Therefore, the amount of capital contribution of the partnership is not included in the "paid in capital" and "capital reserve", and no stamp tax on capital account books is levied.

Does the logistics contract signed by our company and express company need to pay stamp duty?

A: according to the schedule of stamp duty items and tax rates attached to the Provisional Regulations of the people's Republic of China on stamp duty (Order No.1 of the State Council), the contract of carriage of goods includes civil aviation, railway transportation, sea transportation, inland river transportation, highway transportation and combined transportation contracts. The Contractor shall apply the decal according to the fifth of the transportation expenses. If the documents are used as the contract, they shall be pasted according to the contract

If both parties sign a contract of carriage of goods, stamp duty shall be paid in accordance with the above terms.

The above reply is for reference only.

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Which contracts are not subject to stamp duty?

The 29th meeting of the 13th NPC Standing Committee voted on the 10th to pass the stamp tax law!The stamp tax law was officially promulgated and will be implemented from July 1, 2022!

So, which contracts are not subject to stamp duty?

Before we begin to answer this question, let's take a brief look at what stamp duty is?

Stamp tax is a kind of tax levied on the behavior of signing and receiving legally effective certificates in economic activities and economic exchanges. It is named after the use of sticking stamp tax stamp on the taxable certificate as the mark of tax payment.

It can be purchased and pasted by the taxpayer according to the prescribed proportion and quota of tax payable, or entrusted to collect tax on behalf of the taxpayer. The tax authorities can collect the tax on behalf of the tax authorities through the units that issue or handle the tax certificates.

What is the scope of stamp duty?The following certificates are tax payable certificates of stamp duty:

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1. Purchase and sale, processing contracting, construction project contracting, property leasing, goods transportation, warehousing, loan, property insurance, technical contract or certificate with contractual nature;

2. Evidence of property right transfer;

3. Business account books;

4. Rights and licenses;

5. Other certificates for taxation determined by the Ministry of finance.

Which contracts are not subject to stamp duty?

The collection scope of stamp duty is listed, and no stamp duty is required for contracts without listing or certificates with contract nature.Contracts not subject to stamp duty include:

1. Orders with both orders and purchase and sales contracts shall not be pasted;

2. The loan contract signed between non-financial institutions does not need to be pasted;

3. Equity investment agreement, without Decal;

4. Continue to use the expired contract without any decals;

5. Commission agency contract, no need for decals;

6. No decals are required for the shipping documents of express luggage and parcels;

7. The power supply and use contract signed between the power grid and the user shall not be subject to stamp duty;

8. Accounting and Auditing Contracts, no need for decals;

9. Engineering supervision contract, no need of Decal;

10. The guarantors, appraisers and other non parties in the tripartite contract do not need to pay stamp duty;

11. There is no need to pay stamp duty for the purchase and sale business without written certificate;

12. Discount of commercial bills, no need for decals;

13. There is no need to apply the voucher used in the enterprise group;

14. If the actual settlement amount exceeds the contract amount, there is no need to supplement the decal;

15. Training contract, no need for decals.


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