印花税操作实务（Practice of stamp duty）.doc

印花税操作实务（Practice of stamp duty） Original: stamp tax practice of arsenopyrite. A self declaration of enterprise (1) a contract The contract need to pay stamp duty, there is no contract no contract to pay the same amount of the same nature, such as two business, a business contract, the other one did not sign a contract, is a pay stamp tax before a pay stamp tax. This contract not only refers to the formal contract, including the enterprise homemade orders, orders, invoices, to order and so on contract or contract documents, including electronic documents, such as email, is a contract (email documents need to print and paste printing). So if the contract with you must pay back the accounting vouchers, export sales and purchases must be paid (because the contract number on the customs declaration), of course you dont have the contract attached to vouchers back, said there is no contract, tax bureau, there is no way, this is the Tax Bureau approved contract stamp tax. Remember that not only pay stamp duty of contract is the telephone orders. In addition to the actual business and doesnt conform to the contract, the contract amount is calculated according to the stamp tax, for example, the contract amount of 10 million, the actual business of only 1 million, is calculated by 10 million stamp tax. This contract not only includes the purchase contract and service contract, lease contract (including property tax rate of 1 per thousand), warehousing contract (the rate of 1 per thousand), property insurance contract (the rate of 1 per thousand), processing contract (the rate of 0.5 per thousand), construction survey and design contract (tax rate of 0.5 per thousand), the contract of carriage of goods (the rate of 0.5 per thousand), according to the transfer of property rights (the rate of 0.5 per thousand), the purchase and sale contract (the rate of 0.3 per thousand), building and installation contract (the rate of 0.3 per thousand), technology (contract rate of 0.3 per thou