Is the stamp duty on sales contracts levied at 80% of the sales amount?

Stamp duty is a kind of behavior tax, which is only levied on acts with binding contracts, but not without binding contracts. There is no basis for collecting or approving the collection according to sales volume.

Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

Calculation formula of tax payable:

Taxable amount = the amount (expenses and income) recorded in the taxable voucher × the applicable tax rate.

Taxable amount = number of taxable documents × applicable tax standard

Extended data:

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:

Article 4 The following vouchers are exempt from stamp duty:

(1) A copy or photocopy of the voucher for which stamp duty has been paid;

(two) the property owner gave the property to the government, social welfare units and schools;

(3) Other tax exemption certificates approved by the Ministry of Finance.

Article 5 Stamp duty shall be paid by the taxpayer by calculating the tax payable in accordance with the regulations, purchasing it at one time and stamping it (hereinafter referred to as decal).

In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.

Article 6 Tax receipts shall be attached to the tax payment vouchers, and the taxpayer shall affix the void or cancellation seal on the riding seam of each tax receipt. The pasted stamps shall not be reused.

Article 7 Taxable vouchers shall be stamped when they are issued or collected.

Article 8 Where the same voucher is signed by two or more parties, and each party holds one copy, each party shall affix a full seal on each voucher.

Article 9. If the amount contained in the modified stamp voucher increases, the increased amount will be subsidized by the stamp.

Article 10 The tax authorities shall be responsible for the collection and management of stamp duty.

Article 11 State Taxation Administration of The People's Republic of China shall supervise the production of tax stamps. The face value is RMB.

Twelfth units that issue or handle tax payment certificates have the obligation to supervise taxpayers to pay taxes according to law.

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