to economic activity in the execution of various contracts, transfer of property rights according to the book, business books, the right to license such taxable according to the certificate file as a tax on the object. Stamp duty required by the taxpayer and the taxable proportion of fixed and paste the revenue stamps to buy their own, to complete the tax liability. Stamp duty on securities transactions, stamp duty is part of the contract according to the books the amount of securities transactions taxable to the seller, the rate is 1 ‰. Approved by the State Council, Ministry of Finance decided to September 19, 2008, the stamp duty on securities transactions to adjust the policy, imposed by the existing bilateral to unilateral imposition, that is only sold (or the inheritance, gift A shares, B shares equity of the transferor) to levy securities (stock) trading stamp on the buy side (the transferee) is no longer taxed. Tax rate remains 1 ‰.
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origin of the concept of accounting for taxable certificate stamp items and rates of stamp duty tax declaration form characteristic stamp duty levied on the taxpayer's tax stamp tax liability based on the calculation of stamp duty method of tax stamps to pay stamp duty stamp duty tax breaks illegal treatment origin of the stamp duty (Stamp duty) is a very old taxes, people are more familiar, but its origin is known. Theory of history from the tax, any kind of taxes And there have been a lot of anecdotes.stamp publicity plan
AD 1624, the Dutch government economic crisis, financial difficulties. Morris was the ruler in power (Maurs) To address the needs of financial problems, the proposed tax increases proposed to use the solution to the difficulties of spending, but afraid of the people against the ministers asked the Government to contribute their ideas. Minister proposed to the meeting to the public, that is, think of the magic bullet to the best of both worlds. Thus, the Dutch ruling class on the use of open tender approach to the generous rewards to seek new tax design, seeking to collect money of the medication. Stamp duty, that is, candidates from 10 million program designed to select out of the Can be seen, the generation of stamp duty than other taxes, more legendary. Stamp designer described as distinctive. He observed that people use in everyday life contract, loan documents and the like a lot of documents, continuous, so once the tax revenue sources will be great; Moreover, it is also a psychological, that the certificate documents printed by the Government to build a , to become legal evidence in litigation can have legal protection, and thus also willing to accept to pay stamp duty. It is this, stamp duty has been hailed as the bourgeois economists, the tax burden slightly, buoyant sources of tax revenue, simplicity, low cost of the British Geer Bo (Kolebe) said: This stamp is a From 1624, the world's first stamp in the Netherlands appear, due to stamp duty Denmark in 1660, France in 1665, part of North America in 1671, Austria in 1686, the United Kingdom in 1694 has introduced a stamp duty. It is not a long time, has become a widely used world taxes, popular in the international arena. Accounting treatment of the accounting treatment of business to pay stamp duty stamp duty fiftiessingle
: directly included in management fees. Turned over to the stamp duty or purchase tax stamps: By: cost of a stamp duty on credit management: bank deposits, cash concept in the PRC, books, receive the the taxpayer, shall be subject to stamp duty. Taxable certificatesstamp stamps
(1) purchase and sale, processing, contract, construction contracting, property leasing, goods transportation, storage, loans, property insurance, technology contract or evidence of a contractual nature; (2 ) transfer of property rights according to the book; (3) business books; (4) the right to license photos; (5) by the Ministry of Finance and other tax documents. Stamp items and rates of stamp duty table
financial votes: 53 years of stamp affixed
stamp items, refer to the Stamp Act tax should be clearly defined project, which specifically designated the levy of stamp duty tax range. Generally speaking, the items will be included in tax, not included in the tax items not taxed. Stamp duty on a total of 13 items. Stamp duty design, follow a lighter tax burden, the burden of common principles. Therefore, the tax rate is relatively low; evidence of the parties, that evidence has a direct relationship between rights and obligations of the units and individuals should pay taxes on their holdings certificate. Stamp duty has two forms, namely the proportion of tax rate and fixed rate. Taxable items and tax stamp certificate category items range rate taxpayers havecontract or the nature of the contract documents 1 purchase and sale contract includes the supply, futures, procurement, purchase and sale combined and
collaboration, transfers, compensation, barter and other contract by buying and selling decals sign a contract amount of man
0.3 ‰ 2 processing contracts, including processing, custom, repair, repair, printing,
advertising, mapping, testing, processing or
contract by contract revenue
0.5 ‰ decals 3.
construction survey and design contracts, including survey, design contract by charge
0.5 ‰ decals 4
construction and installation contract includes construction, installation engineering contract by contract amount
0.3 ‰ decals 5 property lease contract, including rental housing, ships, aircraft, motor vehicle
vehicles, machinery, apparatus, equipment lease contract by the amount of
1 ‰ decals. less than 1 yuan
tax by 1 yuan decals 6 contract of carriage of goods, including air transport, rail transport, maritime transport
lost, river transport, road transport and intermodal transportation contract costs
0.5 ‰ by decals 7 warehousing contract, including warehousing, storage contract costs by warehousing
decals 1 ‰ 8 loan contracts with banks and other financial institutions and borrowers (including finance lease contract but does not include
inter-bank lending) of the signed the loan contract, according to the loan amount
0.05 ‰ decal 9. property insurance contracts, including property, liability, guarantee, credit and other insurance contracts by insurance
fee income received 1 ‰ decals 10 technology contracts, including technology development, transfer, consulting and service contracts according to the amount recorded in the book, according
0.3 ‰ applique 11. According to the book transfer of property rights, including property ownership and copyright, trademark, patent, exclusive right to use a total of five technical transfer of property rights according to the book land use right transfer transfer contracts, real estate sales contract (including joint-stock company issued shares to the public, for the purchase, inheritance, gift books of the transfer of property rights according to the book) by the amount of
0.5 ‰ recorded deed decals who books 12 books of business into the production of accounting, business books and records of funds used books
by paid-up capital and surplus of the total capital
amount of 0.5 ‰ gold decals. Other books by the piece
decals 5 yuan Li license books were 13 rights, including government departments issue permits according to the housing ownership certificates, business operation
business license, trademark registration, patent certificate, land use Certificate piece decals 5 yuan recipients stamp duty tax returns tax returns
1. which units in the stamp duty tax returns? Stamp duty tax units should correspond to the stamp duty tax returns for the tax certificate; individuals pay
financial ticket - single stamp
stamp duty, only temporarily the implementation of tax returns paid decals. (2) What are the credentials for the stamp duty tax returns? (1) The contract or evidence of a contractual nature: purchase and sale contract, the contract of carriage of goods; processing contracts, contract warehousing; construction survey and design contracts, loan contracts; construction and installation contracts, property insurance contracts; property lease contract technical contract and so on. (2) transfer of property rights according to the book. (3) business books. (4) the right to license photos. (5) other documents determined by the Ministry of Finance. 3 set up a dedicated tax units register include? Units of the taxable stamp tax certificate in the books, receive decals when paid. Stamp Duty is also required to set up its own dedicated register, the contract name, date signed, the tax rate, the other unit name, the amount of taxable tax contained in the certificate, on a daily basis, case by case basis when the recorded sequence to aggregate reporting and tax authorities in the supervision and inspection. Stamp Duty Stamp Duty tax unit should carefully fill in tax returns, reported within the prescribed period the local competent tax authorities. 4 What are the units of time to set up special stamp register? Summary of the implementation of stamp duty paid on the unit fails to file tax returns sent to the stamp duty, the management of taxable certificates still in the original way, when the case registration may order daily. 5 tax returns should be done by the department responsible for tax units? Stamp tax return work by the financial department is responsible for the tax unit, and designate a person responsible for the taxable certificatesstamp duty
Management, the stamp duty paid work applique, stamp duty required to fill in tax returns. 6 ways using which tax returns should be paid? Stamp tax units paid the tax stamps decals, pay taxes paid using the payment book, as well as in the books of taxable certificate supervision by the supervisory unit decals consignment paid, and its case should be declared duty-paid certificate. 7 What time should make a declaration? Where the stamp duty tax returns shall be quarterly reporting unit, after the end of each quarter within 10 days submit to the seat of the local tax Only registered for tax agencies, organizations, military units, schools and other units of the stamp duty tax, before the end of January in the following year to the local tax authorities prior year taxes. 8 stamp duty and tax filing deadline period is how to provide it? Time of reporting: who stamp tax shall be quarterly reporting unit, in ten days after the end of each quarter to submit the location of the local tax authorities' stamp tax returns, Only registered for tax agencies, organizations, military units, schools and other units of the stamp duty tax, before the end of January in the following year to the local tax authorities prior year taxes. Stamp duty tax in the taxable period is the certificate books, receive duty-paid when the decals. Summary of the implementation of stamp duty paid on the unit, payment period should not exceed one month. Stamp of economic activity and economic exchanges in the book, receive a taxable economic levied a tax certificate. In August 1988, the State Council promulgated the Characteristics (a) tax certificates and behavior of both the nature of stamp duty tax is the unit and individual books, receive a taxable levy a tax certificate, tax certificate with nature. On the other hand, any kind of taxable economic credentials are reflected in a particular economic activity, therefore, tax certificate, in essence, the tax on economic behavior. (B) the stamp duty tax levied on a broad range of economic activities, including economic exchanges and a variety of taxable documents, books, and who receive these certificates to units and individuals have to pay stamp duty, the tax base is extremely broad of. With the development of market economy and economic legal system gradually perfected, according to the law books of the phenomenon of economic credentials will be more common. Therefore, the surface of stamp duty will be broader. (C) the tax rate low, the negative tax stamp and light compared to other taxes, the tax rate is much lower, the tax burden is lighter, has a wide collection of funds, add up the financial effect. (D) by the taxpayer to complete their own tax liability by taxpayers on their own, the purchase of tax stamps and paste method to complete the tax liability and tax stamps and stamped certificate of the straddle at the write-off or draw their own sales. It's also a way to pay other taxes there is a big difference. Taxpayers PRC stamp books, receive certificates listed in this Ordinance, the units and individuals, are the stamp duty reductionthe taxpayer. Specifically: 1, sign a contract, 2, stand books, 3, deed, 4, recipients. The existing stamp duty stamp duty levied on only the tax certificates listed in the Stamp Duty Ordinance, specifically five categories: contract or evidence of a contractual nature, the transfer of property rights according to the book, business books, rights, licenses and taxes by the Ministry of Finance other credentials. Stamp Duty Stamp Duty is a tax based according to the different tax items, respectively, and the implementation of ad valorem levy from the amount levied two kinds of ways. (A) ad valorem tax situation to determine the tax basis. 1, various types of economic contracts, the amount recorded in the contract, income tax or fee basis; 2, transfer of property rights to the book, according to the book, according to the amount contained in tax basis; 3, recorded in the funds business books, in order to paid-up capital and capital reserve for a total amount of tax basis. (B) the amount of tax from the tax basis of the determination of the case. Implementation of the amount of tax from business books and other rights, licenses according to the number of tax for the tax basis. Calculation of tax payable in proportion to rate method of calculating the tax payable = payable tax amount × the applicable tax rate according to a fixed rate method of calculating the tax payable amount of tax payable = quantity × unit certificate of stamp duty payable tax amount should be noted problem ... the stamp duty paid by the taxpayer under way to implement the provisions of the stamp duty on their own calculation of tax payable, purchase and a full revenue stamps affixed (hereinafter referred to as decals) the payment method. To simplify procedures decals, or decals tax liability greater number of frequent, taxpayers may apply the tax authorities, the adoption of a payment schedule or summary of the book instead of decals to pay approach. Stamp duty collected can also be commissioned, commissioned by the tax authorities for payment or collection of taxable certificates of stamp duty tax on their behalf. Tax stamps [1]
stamp stamps
tax stamps are paid stamp duty payment certificate by the State Administration of Taxation is responsible producer. The face value denominated in Renminbi, divided into One angle, angle II, Wu Jiao, and then one yuan, Eryuan, Wu Yuan, ten-dollar, Fifty dollars, rented furnishings per 9 species. Tax stamps for the securities. Tax stamps can be entrusted to units or individual consignment by the tax authorities to pay a 5% fee, pay levy stamp duty from the real source of extract. Stamp duty paid stamp duty tax breaks copy of the certificate or copy; property owner of the property donated to the government, social welfare, school books, according to the legislation; acquisition designated by the State Department and villagers' committees, individual farmers, the agricultural books purchase contracts; interest-free, subsidized loans contract; foreign governments or international financial organizations to our government and national financial institutions lending the books of the contract. Of shops, repair shops business process issued sporadic repair orders, do not paste printing. Real estate management and rental contracts entered into by individuals, who used to live, the waiver paste printing; of railways, highways, shipping, water carrier express baggage, parcel shipping documents issued, shall be exclusively paste printing. Enterprise with the competent departments of the lease contract entered into contracts, lease contracts are not property, not decals. People dealing with tax stamp violation, one of the following acts by the tax authorities according to the circumstances, be punished: 1, the certificate is not taxable or less affixed tax stamps affixed, the tax authorities in addition to subsidies, tax stamps ordered, but may subsidy amount of tax stamps shall be punishable by 3 to 5 times the fine; 2, according to the specified log out or draw off the tax stamps have been affixed with the tax authorities may impose a sales tax stamps are not canceled or draw one to three times the amount of the fine; 3, taxpayers have been peeled off affixed with tax stamps for reuse, reuse of tax stamps, tax authorities may impose a five-fold the amount of NT $ 2,000 to 10,000 yuan shall be imposed. 4, forged tax stamps, the tax authorities to draw the judiciary be held criminally responsible. * 97% of stamp duty on stock owned by the central government, the rest to the local government * Provisional Regulations [2] The first books in the PRC, received the certificate listed in this Ordinance, the units and individuals who are the stamp duty tax liability ( hereinafter referred to as taxpayers) should pay the stamp duty in accordance with the provisions of this Ordinance. Article 2 The following documents for the taxable documents: 1. Purchasing, processing contract, construction contracting, property leasing, goods transportation, storage, loans, property insurance, technology contract or evidence of a contractual nature; (2) transfer of property rights according to the book; 3 business books; 4 rights, licenses according to; 5 by the Ministry of Finance and other tax documents. Article based on the taxpayer's taxable nature of certificate, respectively, in proportion to a fixed rate or calculation of tax payable by the piece. Specific tax rates, tax determination, in accordance with the Regulations annexed to Insufficient tax liability corner, exempt from stamp duty. Tax liability in the corner above, and its unhappy ending fifth of the tax, excluding, at least one-fifth of the corner of calculation of pay. Article 4 The following documents exempt from stamp duty: 1 stamp duty has been paid a copy of the certificate or copy; 2 property owner of the property donated to the government, social welfare, school books, according to the legislation; 3 tax exemption approved by the Ministry of Finance other credentials. Duty to implement Article provided by taxpayers on their own calculation of tax payable under the purchase and once enough revenue stamps affixed (hereinafter referred to as decals) the payment method. To simplify procedures decals, or decals tax liability greater number of frequent, taxpayers may apply the tax authorities, the adoption of a payment schedule or summary of the book instead of decals to pay approach. Article taxable revenue stamp shall be affixed to the certificate by the taxpayer in the straddle at each chop stamps or stamped off draw off. Has been affixed with tax stamps shall not be reused. Article shall be taxable in the books or documents when received decals. Article VIII of the same certificate, by the two parties or more than two parties and holds one of the parties entered into shall be by the parties on the implementation of a respective full decals. Article IX has decals certificate, the amount contained in the revised increase, subsidies should be part of its increased tax stamps. Article stamp duty levied by the tax authority responsible for management. Tax stamps produced by the State Administration of Taxation Article XI. Nominal amount in RMB. Article XII, or for issuing the certificate of taxable units, has oversight of taxpayers obligation to pay taxes according to law. Article XIII of the following acts of the taxpayer, the tax authorities based on the circumstances, be punished: 1. In the certificate is not taxable or less affixed tax stamps affixed, the tax authorities in addition to subsidies, tax stamps ordered, but may be imposed 20 times the amount of subsidies, tax stamps should be fine; (2) violation of the provisions of Article 6, first paragraph, the tax authorities may impose a sales tax stamps are not canceled or draw 10 times the amount of the fine; 3. in violation of Article 6 of the Regulations two paragraph, the tax authorities may impose a reusable 30 times the amount of tax stamps shall be imposed. Counterfeit tax stamps, the tax authorities to draw the judiciary be held criminally responsible. Article XIV of stamp duty collection and management, in addition to the regulations herein, in accordance with Article XV of the Ordinance by the Ministry of Finance responsible for the interpretation; Regulations by the Ministry of Finance. Article XVI of the regulations since October 1, 1988 shall come into force. The second said the first ordinance in the PRC, books, receive certificates listed in the Ordinance, is the force of law in China, a certificate protected by Chinese laws. The certificate in China or abroad, whether books should be in accordance with regulations decals. Bill said the first units and individuals, is the various types of domestic enterprises, institutions, agencies, organizations, units and joint ventures, cooperative enterprises, foreign-funded enterprises, foreign companies, enterprises and other economic organizations and their units and institutions in China individuals. All industrial and commercial consolidated tax payment of joint ventures, cooperative enterprises, foreign-funded enterprises, foreign companies, enterprises and other economic organizations, the payment of stamp duty paid from the consolidated industrial and commercial tax deduction be shown. Article II of the Ordinance of said construction contract, means the construction project survey and design contracts and construction and installation contract. Construction contract, including turnkey contracts, subcontracts and subcontract. Article II of the Ordinance of the said contract, is defined as Evidence of a contractual nature, is the effect of a contractual agreement, contract, contracts, invoices, confirmations and other types of name certificate. Article II of the Ordinance of the said transfer of property rights according to the book, refers to the sale of units and individual property rights, inheritance, gift, exchange, partition, etc. According to the legislation of the book. Mentioned in Article II of the Ordinance Article VI of business books, refers to the unit or individual record production and business activities of financial accounting books. Article tariff rate table books and records of funds, is the carrying value of fixed assets and working capital of its own general ledger books, records or specialized set of fixed assets and working capital of its own books. Other books, is the addition to the books than the books, including books and diaries of the breakdown of the books. Article VIII of funds recorded in the books according to its own fixed assets and total liquidity decals, the total amount of funds in subsequent years has been the increase in total funds decals, decals should be required to increase the part. Article IX tariff rate table to determine its own liquidity, the financial accounting system in accordance with relevant regulations. Article stamp duty only on items listed in the table by the Ministry of Finance to determine the tax certificate and other documents which taxation. Article XI of the Ordinance mentioned in Article IV of stamp duty already paid for a copy of the certificate or transcript be exempt from stamp duty, is the formal signing of the certificate has been required to pay the stamp duty, a copy or transcript of their rights and obligations of foreign relations does not occur, only the equipment distribution records free paste printing. To copy or transcript as if the original use, and should also paste printing. Article XII of the regulations referred to social welfare institutions, is the social welfare disability support lonely old unit. Article XIII under Article IV (3) provides, be exempt from stamp duty on the following credentials: 1 designated by the State purchasing departments and village committees, individual farmers purchase agricultural books of the contract; 2. Interest-free, subsidized loan contract ; 3 foreign governments or international financial organizations to our government and the country's financial institutions lending the books of the contract. Article XIV of the Regulations referred to books or decals when received, is the signing of the contract, the book, according to the deed, the books of the opening time and receive licenses when decals. If the contract is signed in a foreign country, you should use decals in the country. Article XV of the parties mentioned in Article VIII of the Ordinance, refers to the rights and obligations of the certificate has a direct relationship between the units and individuals, not including bail, witnesses, expert witnesses. Sign a contract tariff rate table who is a party to the contract. Agents are agents of the parties the obligation to pay taxes. Article XVI, according to property transfer from the deed books were decals, stickers or less without a stamp affixed, the holder of the book should be responsible, according to subsidize printing. The book, according to legislation signed by contract, the parties should be held according to the book were at full decals. Article XVII the same credentials, because they carried two or more economic matters, and tax rates applicable to different items, such as the amount of records, respectively, of tax payable shall be calculated separately, by summing the total tax decals; if not separately record the amount of at the rate of high tax decals. Article 18 The proportion of decals by the amount of taxable certificates, unspecified amount, as set out in the certificate shall state the number and amount of premium calculation; no state premium, the amount at market prices, then the required rate of tax payable. Article 19 The taxable amount of the certificate contained in the foreign currency, the taxpayer shall be in accordance with the date of the certificate books published by the PRC State Administration of Foreign Exchange RMB exchange rates, calculation of tax payable. Diershitiao taxable revenue stamps pasted after the certificate is canceled. The taxpayer has a seal, and seal off; taxpayer does not seal, use a pen (pen) to draw a few horizontal off. Cancellation mark should be at the intersection with the straddle. G366 straddle is pasted at the tax stamps and tax stamps and certificates between the junction. Twenty-one of a certificate of tax liability more than five hundred yuan, the local tax authorities shall apply the payment book or fill out the tax certificate, will be one of the joint attached to the certificate or certificates by the tax authorities on the duty-paid mark instead of filling decals. Article 22 of the same type of taxable documents, the frequent need decals, shall schedule summarizes the local tax authority for the payment of stamp duty. Tax authorities to pay stamp duty on the approved summary of the unit,[url=http://www.uggclearancemall.com/][b]title=UGG Sale[/b][/url], the license shall be issued remitted. Aggregate amount paid by the deadline determined by the local tax authorities, but the maximum period shall not exceed one month. Article 23 Where the aggregate payment of stamp duty certificate should bear the stamp remitted the tax authorities designated, numbered and bound into books, will have affixed a stamp or a payment book after book joint adhesion, seal off, save for future reference. Article 24 Where a multi-revenue stamps affixed, shall not refund or arrived with. Article 25 The taxpayer for the tax certificate should be kept. The shelf life of the certificate, where countries have clearly defined, required to do; the rest of the certificate shall be kept for one year after the performance. Article 26 of the certificate can not determine whether the taxpayer should be taxed, it is timely to bring the certificate to the local tax authorities to identify. Taxpayers with tax authorities on the controversial nature of the certificate shall attach the certificate 报请上一级 tax authorities. Article 27 The provisions of Article 12 or the issuance of said certificate for taxable unit is issuing rights, licenses and processing unit according to the certificate of authentication, notarization and other related matters units. Article 28 The provisions of Article 12 says the taxpayer has oversight obligation to pay taxes according to law,[url=http://www.uggclearance1.com/][b]title=UGG Clearance[/b][/url], is to be paid or tax certificate for the unit should monitor the following tax matters: 1. Whether the tax certificate should be pasted printed; 2 paste whether printing in full; 3 paste printing is required to write-off. Tax on the above procedures are not complete, should urge the taxpayers on the spot decals. Article 29 The tax stamps of the face value denominated in Renminbi, divided into One angle, angle II, Wu Jiao, and then one yuan, Eryuan, Wu Yuan, ten-dollar, Fifty dollars, One hundred Yuan nine. Article 30 The tax stamps for the securities, tax authorities around the State Administration of Taxation shall develop management practices strict management, specific management measures alternative.第三十一条 tax stamps can be entrusted to the unit or individual consignment, consignment by the tax authorities to pay the amount of 5% handling fee. Payment of levy stamp duty from the real source of extract. Article 32 Where the consignment tax stamps, should first apply the local tax authorities outlets, when necessary, G367 to provide a guarantor. Approved by the tax authorities investigate, it should be signed consignment contract with the consignment account, given consignment permit. Article 33 outlets sold by households to obtain tax revenue stamp to be stored in a special account, and in accordance with the prescribed time limit, results reported to the local tax authorities, or to fill open special bank payment paid directly to the book. Late or non-payment shall not be used for other purposes. Article 34 households receive deposit of the consignment and the sale of tax stamps, tax stamps tax, if any damage should pay compensation. Article 35 of the collar household consignment tax stamps, except as otherwise provided in the contract and can not be entrusted to others or transferred to other regional sales outlets. Article 36 consignment consignment tax stamps of household work, the tax authorities should be regular guidance, inspection and supervision. Consignment must provide a detailed account of the circumstances leading sales tax stamps shall not be refused. Article 37 The duty of inspection, the tax authorities. Tax inspection personnel shall produce tax inspection certificate. Taxpayers may not use any excuse to be rejected. Article 38 The tax officials seized documents breach of the Ordinance, shall be the relevant regulations. For back of the certificate shall be issued a receipt, delivery people Shouzhi be checked. Article 39 Article 22 taxpayers in violation of the Rules provides that the tax authorities over tax period of unpaid or underpaid stamp duty, tax authorities ordered deadline for back taxes in addition to outside and from the date of delinquency , the daily late fees subject to 5 ‰. Article 40 taxpayers in violation of the provisions of Article 23 of Regulations, where appropriate, a 5,000 yuan; serious cases, revocation of its license remitted.第四十一条 taxpayer in violation of the provisions of Rule 25, where appropriate, a 5,000 yuan fine. Article 42 households in violation of the Rules of consignment of Article 33, Article 35, Article 36, depending on its severity, give warning or cancel consignment status. Article 43 The taxpayer is not required decals, evading taxes, and any units and individuals have the right to expose, verified by the tax authorities after treatment, according to the provisions of awards and expose people, and confidential. Article 44 These Rules shall be interpreted by the State Administration of Taxation. Article 45 The simultaneous implementation of the rules and regulations. Overview of global stock trading stamp United States: 1966, abolished; Japan: 1999 repealed; Singapore: abolished in 2001, the Securities and Exchange zero tax rate. Europe: a, the European Union (when the European Community) member states in 1969 directive :so it should be abolished through tax coordination ......drain, went to other European financial centers, so the front-end after the waste; d, France, Belgium: collection, but fixed rates, the cap on; e, United Kingdom: collection, the repeal in hot topics; India: 6 January, a, settlement transactions: from 0.1% to 0.125%; b, before delivery of the transaction: the tax rate from 0.02% to 0.025%, by the purchaser tax. Australia: The Australian federal government does not levy stamp duty. However, the Australian states of various types of instruments (ie, written documents) and related transactions of stamp duty. States with different stamp duty rates, different types of documents and transactions, the tax rate will be different. Today, some areas no longer need the actual collection of written documents to stamp duty, is more known as the Hong Kong: the main form of stamp duty on land, business, shares and other property transfer tax imposed by the turnover tax, mortgage tax, lease tax, rental tax. First-time buyers can enjoy the turnover tax and mortgage tax discount or exemption. April 20, 2005, several states or territories of the finance director announced that they have to be phased out in the last five years, part of the stamp duty. But for the transfer of land ownership imposed turnover tax will remain. Class 1 is located on Hong Kong real estate (property): (1) Hong Kong real estate conveyance on sale (deed) (1A) of Hong Kong real estate sale and purchase agreement (2) Hong Kong real estate leases (lease) Class 2 shares and securities in Hong Kong Category 3 Hong Kong bearer instruments, securities class 4 or more duplicate documents and counterparts. Taiwan: Stamp Duty is a tax certificate, and certificate of a wide range, not all documents need to be affixed with revenue stamps, so the list-style mining tax law provisions, provided only the beginning of the certificate shall be taxable pay stamp duty. The only payment method nor affixed with revenue stamps a way, the book can also use the payment summary piece by piece to pay or pay. United Kingdom: stamp duty on British history, was teased as a Because a wide range of publishing an enormous burden on the other hand, the government through the move and supported by the system of allowances, to some extent to the control of the newspaper's role. From 1712 to mid-19th century after the introduction of the gradual abolition of (1853 abolition of advertising tax, stamp duty in 1855 abolished the paper duty was abolished in 1861), which lasted nearly a century, the British newspaper industry has been stagnant. Chinese stock trading stamp rate change June 28, 1990, Shenzhen issued the to pay. November 23, 1990 in Shenzhen City, the buyer of the stock 0.6% levy of stamp duty. October 1991 in order to stimulate the sluggish stock market, Shenzhen will be adjusted to 0.3% stamp duty rate. October 10, 1991 Shanghai Stock Exchange, the stock buyer, the seller imposed two-way, the rate of 0.3%. June 12, 1992 State Administration of Taxation and the State Economic Restructuring Commission jointly issued the Related articles：
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