About stamp duty

According to the relevant provisions of the tax law, in the title:

1. The purchase and sale contract shall be sealed by the contractor according to 0.3% of the purchase and sale amount recorded in the contract. In other words, both parties to the contract, including the buyer and the seller, should affix tax stamps on their own contract texts according to law.

2. As a taxable certificate of stamp duty, the "loan contract" refers to the contract signed between banks and other financial institutions and borrowers (excluding interbank lending). Therefore, the IOUs between individuals do not belong to the taxable vouchers of stamp duty, and there is no need to pay stamp duty.

3. Since June 29th, 2004, 65438+20041October 29th, if the taxpayer fails to stamp or stamp the taxable certificate, or the stamp stamped on the taxable certificate has not been cancelled or cancelled, the tax authorities shall pursue the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than 5 times the unpaid or underpaid taxes.

Therefore, since the country has levied stamp duty, taxpayers should pay stamp duty according to law. Indeed, stamp duty, as a small tax, is relatively weak in actual collection and management, but this does not mean that taxpayers can not pay stamp duty and will not bear corresponding legal responsibilities. The tax authorities will also impose corresponding penalties on taxpayers who fail to pay or underpay stamp duty, and there is no possibility that the tax law will not be implemented. Penalties for violating stamp duty are not uncommon in practice. Therefore, the fact that the tax authorities have not found out the illegal acts does not mean that the tax authorities have given up the right to enforce the law (nor have the right to give up). Be careful!