Pay taxes according to the monthly contract, property right transfer receipt and business account book of the early education center. Among them, the purchase and sale contract is stamped at 0.3‰ of the purchase and sale amount, the property right transfer certificate is stamped at 0.5‰ of the included amount, the business account book records the fund account book at 0.5‰ of the paid-in capital and total capital reserve, and other account books are taxed at each 5 yuan.

I. Definition:

Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.

2. taxpayer:

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Third, the scope of taxation:

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.