Do I have to pay stamp duty on the contract signed for publishing books and newspapers?
Subscription vouchers between issuers, issuers and subscribers or individuals are exempt from stamp duty.
However, the subscription vouchers (books, newspapers, periodicals, audio-visual products) signed between the publishing unit and the publishing unit are subject to stamp duty. The subscription voucher is calculated according to the tax items of the purchase and sale contract in stamp duty, and the tax basis is calculated and paid according to the order quantity and purchase price of the issuing unit. If subscription vouchers are signed frequently, the publishing unit can pay stamp duty through summary calculation, which can simplify the tax payment procedures and pay stamp duty through summary calculation, so that individual agreements signed by both parties do not need to pay stamp duty repeatedly.
Tax basis of stamp duty
The tax basis of stamp duty is the amount, expenses, income and the number of vouchers recorded in taxable vouchers.
For example, the contract signed between the publishing magazine and the issuer is taxed according to the purchase and sale contract. The calculation method of stamp duty is to multiply the purchase price in the contract by 0.3‰ of the ordered quantity. Assuming that the purchase price of a subscription contract is 1 yuan per magazine and the order quantity is 10000 copies, the tax amount is1*10000 =10000 yuan and the stamp duty is10000 *.
Taking stock trading, gift and inheritance as an example, the transferee buys 1000 shares at the price of10 yuan per share, and the transferee does not need to pay stamp duty. If you sell this 1000 share at the price of10 yuan, you need to pay stamp duty: (1000 *10) * 0.001=10 yuan.