1、 What is the stamp duty rate of paid in capital and registered capital?

The stamp tax of 5/10000 should be paid according to the tax items in the capital account book, and it should be declared and paid in a lump sum in the month after receiving the shareholder's investment.

Voucher required for stamp tax declaration:

(1) Contract or voucher of contract nature : Purchase and sales contract, goods transportation contract ; Processing contract, warehousing contract ;

Construction engineering survey and design contract, loan contract ; Construction and installation contract, property insurance contract ; Property lease contract, technical contract, etc.

(2) Certificate of property right transfer.

(3) Business books.

(4) Right license.

(5) Other vouchers determined by the Ministry of Finance.

2、 The scope of stamp tax collection:

one Economic contracts: purchase and sales contracts, processing contracts, construction engineering survey and design contracts, construction and installation engineering contracts, property lease contracts, goods transportation contracts, warehousing contracts, loan contracts, property insurance contracts, and technical contracts.

two Document of property right transfer: property right transfer refers to the change of property right relationship, which is manifested in the change of property right subject. The document of property right transfer is a civil legal document signed between the property right transferor and the transferee in the process of the change of the property right subject, such as the sale, exchange, inheritance, gift and division of the property right.

three Business account book: according to the different contents reflected in the business account book, it is divided into the account book recording funds in the tax item ( Fund Account Book for short ) And other business account books, so as to adopt two tax calculation methods, namely, tax by amount and tax by piece.

3、 A taxpayer who commits one of the following acts shall be punished by the tax authority according to the seriousness of the case:

one . If the tax stamp is not affixed or not affixed on the tax payable certificate, the tax authority may, in addition to ordering the tax stamp to subsidize the tax stamp, impose the amount of the tax stamp to be subsidized three ～ five Times fine ;

two In case of failure to cancel or draw off the affixed stamp tax receipts according to the provisions, the tax authorities may impose the amount of the stamp tax receipts that have not been cancelled or drawn off one ～ three Times fine ;

three . If a taxpayer uncovers the stamp tax receipts already affixed for reuse, the tax authority may impose the amount of the stamp tax receipts for reuse five Times or two thousand More than RMB ten thousand A fine of less than yuan.

four In case of forging tax stamps, the tax authorities shall apply to the judicial authorities for investigation of criminal responsibility according to law.

4、 Tax preference for stamp duty

Tax stamp of Yangyin County in the period of Gannan Soviet Area Copy or transcript of the voucher for which stamp duty has been paid ;

The document established by the property owner to donate the property to the government, social welfare unit and school ;

Interest free and discount loan contract ;

Repair orders issued for sporadic processing and repair business of stores and retail outlets shall not be stamped.

For the rental contract concluded between the real estate management department and the individual, for living, stamp is temporarily exempted ;

The shipping documents issued by railway, highway, shipping and waterway for express baggage and parcels are temporarily exempt from being stamped.

The lease contract signed between the enterprise and the competent department is not a property lease contract and should not be labeled.

To sum up, stamp tax is generally required to be paid when carrying out the registered capital, and our country also provides relevant standards for this tax. As long as the specified amount is reached, the general tax rate will be levied according to the national regulations. Therefore, we should consult the tax bureau more when handling the tax to avoid tax evasion.

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