Small Taxes, Fine, Small Stamp Duty Can Not Be Ignored.

In the case of small tax categories, especially for the acquisition and sale of contracts, most financial officers think that all tax items have been collected, ignoring the declines of other tax items, or paying tax on the documents that should not be applique, resulting in tax risk of printing tax.

Article 1 of the Provisional Regulations on stamp duty stipulates that all units and individuals who have established and accepted the vouchers listed in the regulations in the territory of People's Republic of China are taxpayers who pay stamp duty, and shall pay stamp duty in accordance with the provisions of these regulations.

The tenth rule for the implementation of the Provisional Regulations on stamp duty stipulates that stamp duty only refers to the vouchers listed in the tax rate table and other documents that have been taxed by the Ministry of finance.

The regulations and rules stipulate that the stamp duty shall be levied by enumerated taxation, and the vouchers within the scope specified in the regulations and rules shall not be taxed outside the other documents specified by the Ministry of finance.

For example,

The scope of Taxation for the "rights and license" tax items is stipulated in the table. The rights and license licenses include the property rights certificate issued by the government department, the business license, the trademark registration certificate, the patent certificate and the land use permit.

The tax registration certificate, health permit and mining certificate obtained by the enterprise are not included in the list of tax purposes, and do not need to pay tax on the applique. For example, the loan contract tax rate table stipulates that the loan contract is a loan contract signed between banks and other financial organizations and borrowers (excluding interbank borrowing). The loan between non banks and other financial organizations (for example, the loan from a industrial enterprise to a business enterprise) is not specified in the tax rate table and does not need to be paid for tax.

Correctly understand the second provision of regulation

The second provision stipulates that the certificate of purchase, sale, processing, contract for construction, leasing of property, pportation of goods, warehousing, loan, property insurance, technical contract, or the nature of the contract shall be the taxable voucher.

Article fourth of the detailed rules for the implementation of the Provisional Regulations on stamp duty stipulates that the documents with the nature of the contract refer to contracts, contracts, contracts, documents, confirmations and other names of the documents that have the validity of the contract.

"Or if the certificate with the nature of the contract is a taxable document", does it extend the scope of the tax collection of the second articles of the contract? Or, as long as there are "contracts, contracts, bills, confirmations, and other vouchers" of the contract validity, stamp duty is not included even if the documents in the second clause enumerate the scope of the contract.

It is not difficult to see from the definition of "certificate of contract nature" in rule fourth that this is only the specification of the contract form enumerated by stamp duty.

According to the current contract law, the contract includes written form, oral form and other forms.

Other forms here mainly refer to the so-called "implied contract", that is, not using the language explicitly to express the contract establishment, but presuming the contract to be established according to the party's behavior.

For example, the railway freight document (commonly known as the railway ticket), even if there is no contract with the parties concerned, the railway ticket is the "contract nature" cargo pport document stipulated in the stamp tax law, which belongs to the category of freight pport contract (railway pport) listed in the tax items, and should be used for tax payment according to the contract.

Again, "after sales warranty" is a contract with the nature of the contract, but not in the list of regulations, should not be applique tax.

Therefore, the "certificate of contract nature" does not extend the scope of the purpose of the contract tax, but only to the various kinds of contracts enumerated, except for other forms of contract in writing.

Article fifth of the detailed rules for the implementation of the Provisional Regulations on stamp duty stipulates that the book of pfer of property rights referred to in regulation second refers to the written evidence of the sale, inheritance, donation, exchange and division of property rights of units and individuals.

The Circular of the State Administration of Taxation on the interpretation and regulation of certain specific issues of stamp duty (No. 1997 of national tax code No. 155) stipulates that the scope of Taxation for the pfer of property ownership in the tax category of "property pfer books" is the book on the pfer of ownership of movable property and real estate registered by the government administrative organ, as well as the evidence for the pfer of ownership of enterprises.

Movable property refers to articles that can be moved without damaging their economic and economic value, generally referring to money, utensils, etc., which correspond to real estate.

Then, monetary fund belongs to the category of movable property. Does the pfer of ownership happen to stamp duty?

For example, a company invested 15 million yuan in money and real estate land and housing for equity investment, including 5 million yuan in money and 10 million yuan in land and housing.

According to the relevant laws and regulations, the investment in foreign equity by monetary capital only requires the registration of investment and shares, but this registration is not the registration of ownership pfer of monetary funds.

Because the ownership of Monetary Fund does not require registration by the government authorities to register ownership, the 5 million yuan of Monetary Fund does not need to pay stamp duty.

In addition to the registration of land and housing, the land and housing should also be registered by the government administrative organ for the pfer of property rights. Therefore, a company should pay taxes on the decals according to the pfer of land and housing ownership.

Article thirteenth of the Provisional Regulations on stamp duty stipulates that taxpayers do not attach or attach less to the taxable voucher.

In addition to ordering it to subsidize stamp duty tickets, the tax authorities may impose a fine of 20 times less than the amount of the stamp duty paid. If the stamp duty ticket is not pasted on the taxable voucher and is not stamped or cancelled at the seam of each tax ticket, the tax authorities may impose a fine of not more than 10 times the amount of stamp duty paid or cancelled.

The above acts shall be punished by the tax authorities according to the seriousness of the case.

To sum up, stamp duty is small, and it accounts for a small proportion in the tax payable of enterprises. However, it is a fine of small taxes, which brings great risk of tax.