On June 10, stamp duty was enacted!The 29th meeting of the Standing Committee of the 13th National People's Congress passed the stamp tax law!
This tax law shall come into force on July 1, 2022.The Provisional Regulations of the people's Republic of China on stamp duty promulgated by the State Council on August 6, 1988 shall be repealed at the same time.On the whole, this law maintains the current tax system framework unchanged, and appropriately simplifies tax items and tax rates to reduce tax burden!
Stamp duty items and rates
The specific tax items and tax rates of the new stamp law are listed in the table below:
Common practical problems in stamp duty
1、 On the basis of stamp duty calculation involved in signing a taxable contract
Company a is an environmental protection material production enterprise, belongs to the VAT general taxpayer.In June 2021, company a and company B signed a sales contract, the contract stipulates that company A shall sell a batch of goods to company B with a total amount of 565000 yuan, and it is agreed that company A shall deliver the goods to the delivery place designated by company B.To this end, company a and C transportation company, both parties agreed that the freight is the price and tax of 10900 yuan in total.
In this case, does the stamp tax base involved in the sales contract between company a and company B include VAT?Does the stamp duty calculation base involved in the signing of the transportation contract between company a and company C include the price of the goods transported?Next, we will do the following analysis:
1. About the stamp duty of purchase and sale contract between Party A and Party B
When signing a contract, we often list only one total contract amount, and do not separately list the amount excluding tax and VAT involved in the contract.However, it is because of our negligence that the enterprise will pay more stamp duty in vain.According to the regulations, the tax basis of a stamp duty taxable contract is the price or remuneration specified in the contract, that is, the amount excluding tax, excluding VAT tax.However, if the price or remuneration in the contract and the VAT tax are not listed separately when we sign the contract, we need to determine and calculate according to the total amount of price and tax.In this regard, the stamp tax law of the people's Republic of China (Draft for comments) has been further clarified and implemented in accordance with the above provisions in current practice.
In this case, if company a and company B separately state that the tax exclusive amount of the contract is RMB 500000 (56.5 / 1.13) and the VAT is RMB 65000, then the stamp tax can be paid according to RMB 500000.On the contrary, if the total price tax of the contract is only 565000 yuan, the stamp duty must be paid according to 565000 yuan.
2. On stamp duty of transportation contract between Party A and Party C
For the issue of whether the tax basis of stamp duty of transportation contract includes value-added tax, it shall be handled with reference to the situation of purchase and sales contract.In practice, in view of the signed transportation contract, many financial personnel will have such questions: does the tax basis of the transportation contract include the price of the transportation contract?
In view of this problem, the original "Provisional Regulations of the people's Republic of China on stamp duty" stipulates that the taxpayer of goods transportation contract shall calculate the decal according to the transportation cost.In this case, the transportation contract signed by Party A and company C only needs to pay stamp duty according to the freight amount, and does not need to consider the amount of goods transported.
2、 Common problems of stamp duty in loan contract
In the daily production and operation of enterprises, there are many situations that need to borrow money due to the shortage of capital turnover.Next, let's talk about the stamp duty involved in signing general loan contracts, liquidity loan contracts, loan extension contracts and mortgage loan contracts.
1. Sign general loan contract
Enterprise a is a large-scale production enterprise. In order to alleviate the problem of liquidity shortage, in June 2021, enterprise a signed loan contracts with bank a and shareholder Zhang.Among them, the loan amount involved in the loan contract signed between enterprise a and the bank is 2 million yuan, and the loan period is 6 months.The loan contract signed between enterprise a and shareholder Zhang involves a loan amount of 500000 yuan and a loan term of three months.Then, in this case, whether the two loan contracts signed by enterprise a need to pay stamp duty?
The answer is that the loan contract signed by enterprise a and bank a needs to pay stamp duty, while the loan contract signed by enterprise a and shareholder Zhang does not need to pay stamp duty.
The scope of loan contract is defined as the loan contract signed by banks and other financial organizations and borrowers (excluding interbank lending) in the Interim Regulations of the people's Republic of China on stamp duty.Therefore, there is no need to pay stamp duty on the loan contracts signed by enterprises and non bank financial organizations. This is also the place where we often make mistakes in practice.
In addition, according to the announcement of the State Administration of Taxation of the Ministry of Finance on extending the implementation period of some preferential tax policies (Announcement No. 6, 2021) and other relevant documents, the loan contracts signed by financial institutions and small enterprises and micro enterprises can enjoy the preferential tax policy of exemption from stamp tax, and the enterprises that meet the requirements can not forget to enjoy the tax preference.
2. Sign working capital revolving loan contract
Enterprise a is a capital intensive enterprise. In order to reduce the financing cost, enterprise a signed a working capital revolving loan contract with bank B with a loan limit of 100 million yuan in June 2021. The contract stipulates that the loan limit is one year. Enterprise a of the borrower can borrow and repay within the limit of 100 million yuan within the period of the contract.As the loan limit is not the actual amount of borrowing, how to calculate and pay the stamp duty involved in the signing of the current capital transfer loan contract?
In this regard, the specific provisions of the State Administration of Taxation on the issue of loan contract decals (GSD  No. 3) gives the answer.
According to the regulations, in this case, when enterprise a and bank B sign the working capital turnover loan contract, the borrower and the borrower shall calculate the tax Decal according to the loan limit of 100 million yuan specified in the contract.After paying the stamp duty, as long as the borrower a enterprise borrows and repays within the limit of 100 million yuan, and no new contract is signed, it is not necessary to calculate and pay the stamp duty.
Declaration of consolidated stamp duty
When it comes to the issue of tax declaration of stamp duty, this can be regarded as a hot topic in the near future.According to the announcement of the State Administration of Taxation on matters related to the declaration of simplified taxes and fees (Announcement No. 9 of 2021 of the State Administration of Taxation), since June 1, 2021, when taxpayers declare and pay one or more taxes such as stamp tax, they will use the tax return form of property and behavior tax for unified declaration, that is, the consolidated declaration of property and behavior tax!This greatly reduces the number of tax returns for financial personnel.
So, how to combine property tax and behavior tax?Next, let's take stamp duty as an example.
As shown in the figure below, the property and conduct tax return consists of a main form and a tax deduction schedule.
Because the tax source information is the basic data source of all kinds of tax declaration and follow-up management of property and behavior tax, it is the main basis of generating tax return.Therefore, before tax declaration, we need to maintain the relevant tax source information.
If there is no change in tax source information, we will make tax declaration directly.On the contrary, the data can be updated and maintained by filling in the detailed list of tax sources of property and behavior tax before reporting.
Taking the list of stamp tax sources as an example, we need to pay attention to some filling requirements. For example, the column of "tax item" is required. We need to fill in specific items such as purchase and sales contract, processing contract, etc.The "taxable voucher No." column is to fill in the contract or voucher number, which is selected by default.If our enterprise enjoys stamp duty deduction and exemption, the column "nature code and item name of exemption" is required.
At the time point of filing, for one-time tax sources such as stamp tax, we can either fill in the detailed statement of tax sources immediately after the occurrence of tax liability, or choose to fill in all tax source information when reporting.After the above operation process, the operation of the declaration work related to stamp duty has been completed.