What Is The Rate And Scope Of Contract Stamp Duty?

What accounts should be bought by a newly established company? Bank account, bank deposit journal (if there is foreign currency, foreign currency bank deposit journal), general ledger (three column ledger), subsidiary ledger (three column ledger), expense account (multi column ledger), fixed assets subsidiary ledger, inventory ledger, tax payable - value added tax account payable, receivable and other receivables payable.

Generally speaking, what kind of stamp duty does an enterprise normally have to pay? Specific points. For example, whether the paid in capital is to be printed in the year of registration, or is it necessary to pay annually? Is the fixed assets accounted for?

Stamp duty is a behavior tax. What accounts should a newly established company buy if there is a stamp duty tax item (a total of 13 tax items) listed?

Bookkeeping, bank deposit journal (if you have foreign currency, you need to purchase foreign currency bank deposit journal), general ledger (three column clear ledger), subsidiary ledger (three column ledger), expense account (multi column ledger), fixed assets subsidiary ledger, inventory ledger, tax payable - payable VAT account, receivable and other receivable other payable ledger (three column ledger), which is generally the same. Don't forget to pay stamp duty.

Stamp duty should be paid. If it is not included in the stamp duty, it will not be taxed.

Below are stamp duty items, scope and applicable tax rates.

1. purchase and sale contracts include supply, pre purchase, purchase, purchase and sale, coordination, adjustment, compensation, barter and so on, and the contract is 3/10000 for purchase and sale.

Two

It includes processing, making, repairing, repairing, printing, advertising, mapping, testing and so on. According to processing or contract income, 5/10000 decals.

3. contract for survey and design of construction projects, including survey and design contracts, will be charged by 5/10000.

4. contract for building and installation works, including construction and installation contracts, will be 3/10000 appliable according to the contract amount.

5. property lease contracts include rental housing, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc., according to the amount of rental 1/1000 decals.

One yuan discount is less than one yuan.

6. the contract of carriage of goods includes civil aviation, railway pportation, maritime pportation, inland waterway pportation, highway pportation and combined pportation contract. The contract is appliable to 5/10000 according to the pportation cost.

7. warehousing contract: including warehousing and storage contracts, according to warehousing and storage costs, 1/1000 declines. Warehouse receipts or warehouse receipts are used as contracts.

8. the loan contract signed by the bank and other financial institutions and borrowers (excluding interbank loans) is decentered by zero point five of the loan amount. The contract is used as a contract, and the contract is applique according to the contract.

Nine

Insurance contracts including property, liability, guarantee, credit and so on are insured by zero point three of the insured amount.

10. technology contracts include technology development, pfer, consultation, service and so on.

3/10000 declines according to the amount paid

11. the pfer book of property pfer, including property ownership and copyright, exclusive use of trademark, patent right, right to use proprietary technology, etc., according to the amount of 5/10000 decals according to the amount of the amount

12. the account books for production and business operations are recorded in the business account books, and the books of the funds are recorded according to the total amount of the total amount of paid capital and capital reserves, which is 5/10000 applique.

Other books are five yuan by piece.

13. rights and licensing licenses include property rights certificates issued by government departments, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use permits, and five yuan per item.