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What Is The Basis For Calculating The Stamp Duty?

2007/6/25 16:08:00 40419

According to the nature of taxable documents, the tax basis for stamp duty is: the first kind of contract: the contract or the certificate of the nature of the contract, and the amount of the certificate as the basis of taxation.

Second kinds of accounts: the account books in the business account book, and the total amount of paid capital and capital tax as the basis of taxation.

There are third kinds of license: the license of the right not to record the amount: the business license, the patent certificate, the property right certificate of the house, and the auxiliary account books such as the journal books and various subsidiary ledgers of the enterprise, which are paid according to the number of documents or books.

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How Is The Duty Exemption Policy For Stamp Duty Stipulated?

The Provisional Regulations on stamp duty stipulate that stamp duty shall be exempted from copies or pcripts of stamp duty paid. Since such copies or pcripts belong to the nature of reference, they are not official texts and do not take legal effect externally. No stamp duty should be imposed on them. The stamp duty is also exempted from the evidence that property owners have donated property to the government, social welfare units and schools. This donation is a gratuitous contribution to the s