The big tax story of June is undoubtedly stamp duty legislation,2021years6month10The Stamp Tax Law of the People's Republic of China was adopted at the 29th session of the Standing Committee of the 13th National People's Congress on October 29. This means that there will be laws to follow for the calculation, payment and collection of stamp duty in the future.

From the latest stamp duty tax rate table after the legislation, the previous "rights, licenses" tax items have been cancelled, which is undoubtedly another tax bonus for enterprises.

According to the previous Provisional Regulations on Stamp Duty of the People's Republic of China, the housing property certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by the government departments need to be decked by one piece, that is, each piece needs to be paid5The stamp duty of Yuan.

For example:Aenterprise20years5The month of establishment of the industrial and commercial business license, trademark registration certificate, patent certificate and other three rights license, according to the previous provisions,AEnterprises need to press each piece5Yuan to pay stamp duty, that is, need to pay3*5=15Dollar stamp duty.

BAfter the implementation of the stamp Act2022years8Obtained three rights license certificates including industrial and commercial business License, trademark registration Certificate and patent certificate. According to the provisions of the Stamp Tax Law,BThe enterprise does not need to pay stamp duty on these three certificates of rights.

The Stamp Act eliminates the "rights and licenses" tax items, saving taxes for enterprises and reducing their tax burden.

Policy basis:

Stamp Tax Law of the People's Republic of China

Provisional Regulations of the People's Republic of China on Stamp Duty

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