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Stamp duty issues

Stamp duty issues

Issue Time:2018/06/11

Since May 1 of this year, the reduction in stamp duty has also caused many companies to pay more attention to these issues in their daily calculations.

Stamp duty issues

1. Do you need to pay stamp duty for electronic sales of goods on the Internet?

To pay stamp duty. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Policies for Stamp Duty," it states that in order to meet the needs of the development and changes of the economic situation and improve the tax system, the relevant stamp tax policies are now clarified as follows: taxpayers' various types of taxable certificates signed in electronic form. Stamp duty is levied as required.

2. How does the natural person's stock transfer stamp tax be calculated?

The transfer of natural persons’ equity shall be denominated at a rate of five-tenths of the amount set out in the "property transfer book." Both parties to the transfer are stamp duty payers, and the amount of stamp duty payable = amount of the transfer contract × 0.05%. Note: The income from equity transfer shall be determined in accordance with the principle of fair trade. If there is no obvious reason for the transfer of income to be significantly lower, the tax authorities shall make verification according to regulations.

3. How to calculate the stamp duty of multiple tax rates for the same certificate?

Calculated by case. According to the "Detailed Rules for the Implementation of the Interim Regulations of the Stamp Tax of the People's Republic of China", if the same certificate contains two or more economic items and applies different rates, and each item contains an amount, the taxable amount shall be calculated separately, and the total tax amount shall be added. Appliques; where there is no separate record of the amount, tax deductions are applied at high tax rates.

4. How do you calculate the number of people holding a stamp tax for the same certificate?

According to the "Provisional Regulations of the People's Republic of China on Stamp Duty": If the same voucher is signed by two parties or more and each party holds one, each party shall perform a full decal on each of the parties.

5. How should the amount of changes recorded in the taxable document be handled?

According to the "Detailed Rules for the Implementation of the Interim Regulations on Stamp Tax Provisions of the People's Republic of China": After the bookkeeping records of capital are denominated in accordance with the original value of fixed assets and the total amount of self-owned floating capital, the total amount of funds in subsequent years will increase from the total amount of deducted funds, and the increase shall be deducted according to regulations. .

6. How does the contract with an indefinite stamp duty decal?

According to the “Regulations of the State Administration of Taxation on Certain Issues Concerning Stamp Duties,” the relevant provisions: Some contracts cannot be determined at the time of signing. For example, transfer income in a technology transfer contract is charged according to a certain percentage of sales revenue or divided into profits. The property lease contract only stipulates the monthly (day) rent standard but no lease term. For such contracts, the denomination of five yuan may be fixed at the time of signing, and the actual amount will be used for taxation after the settlement.

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