2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. 0.5‰ of processing or contracting income.
3. Survey and design contracts for construction projects: including survey and design contracts, 0.5‰ decals will be charged.
4. Construction and installation project contract: including the construction and installation project contract, the decal shall be 0.3‰ of the contract amount.
5. Property lease contracts: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. , decals are calculated according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal.
6. Contracts for carriage of goods: including civil air transport, railway transport, maritime transport and combined transport contracts, shall be stamped at 0.5‰ of the transportation cost.
7. Warehousing contract: including warehousing and warehousing contract. The decal shall be executed at the warehousing and warehousing cost of 65,438+0 ‰.
8. Loan contract: Banks, other financial institutions and borrowers charge interest at 0.05‰ of the loan amount.
9. Property insurance contracts: including property, liability, guarantee, credit and other insurance contracts, with premium income of 65,438+0 ‰.
10. Technology contracts: including contracts for technology development, transfer, consultation and services. 0.3‰ of the included amount should be added.
1 1. Documentary evidence of property right transfer: including property ownership, copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract, etc. , with 0.5‰ decal.
12. Business account books: account books for production and business operations and account books for recording funds shall be stamped at 0.5‰ of the total paid-in capital and capital reserve, and other account books shall be taxed at 5 yuan/piece.
13. Rights and licenses: including house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which will be posted in 5 yuan.
Extended data
The Administrative Measures for the Approved Collection of Stamp Duty of Guangdong Local Taxation Bureau divides taxpayers who meet the approved collection conditions into industrial enterprises, commercial and other enterprises and foreign trade comprehensive service enterprises according to their business scope, and applies for stamp duty on purchase and sale contracts in their purchase and sale links.
According to 70%, 50% and 30% of its sales revenue as the tax basis, while strengthening the management of stamp duty collection, standardizing the approved collection and plugging the loopholes in collection and management, the standard of stamp duty collection has been uniformly reduced throughout the province.
The Measures stipulate that in any of the following circumstances, the competent tax authorities may verify the taxpayer's stamp tax calculation basis:
First, the register of stamp duty payment receipts is not established as required, or the tax payment receipts are not truthfully registered and completely preserved;
Second, refusing to provide tax payment vouchers or not providing tax payment vouchers truthfully, resulting in a significantly low tax basis;
Third, the method of collecting stamp duty on schedule is adopted, and the stamp duty collection report is not submitted within the time limit stipulated by the competent tax authorities, nor is it submitted within the time limit ordered by the competent tax authorities, or the competent tax authorities find that taxpayers fail to collect stamp duty according to the regulations during the inspection.
Baidu encyclopedia-stamp duty
China News Network-Guangdong unified stamp duty collection measures from June 1.