When does the tax obligation to pay stamp duty occur?

I don’t know if you have ever understood the issue of how to determine the time when tax obligations occur. In fact, each type of tax is different. Today, let’s talk about the time when stamp duty tax obligations occur. If you don’t know Let’s learn this part of the content together with the Deep Space Network.

Stamp tax is often encountered in the company's business, such as when signing a contract.

So when is the obligation to pay stamp tax arise? when?

The taxable certificate shall be stamped when it is issued or received, that is, when the contract is signed, when the document is established, when the account book is opened, and when the certificate is received. The stamping shall not be postponed to the effective date of the voucher.

Whether it is a new enterprise or an enterprise that has been operating for a period of time, the tax liability for stamp duty occurs at the same time as described above.

Stamp tax is levied on entities and individuals who write and receive certificates listed in the interim regulations within the country. They are all tax payers of stamp tax and should pay stamp tax in accordance with regulations. The specific details are: Contractor, holder of record, holder of account book, recipient and user.

Scope of Stamp Duty

The current stamp tax is only levied on the vouchers listed in the "Interim Regulations on Stamp Duty". Vouchers not listed are not taxed. The specific scope of taxation is as follows:

1. Economic contracts

The tax item and tax rate table lists 10 major types of contracts. They are:

(1) Purchase and sale contracts.

( 2) Processing contract.

(3) Construction project survey and design contract.

(4) Construction and installation project contract.

(5) Property leasing Contract.

(6) Goods transportation contract.

(7) Warehousing contract.

(8) Loan contract.

(9) Property insurance contract.

(10) Technology contract.

2. Property rights transfer documents

Property rights transfer is the act of changing the property rights relationship. It manifests as a change in the subject of the property right. The document of transfer of property rights is a civil legal document entered into between the transferor and the transferee of the property right during the process of change of the subject of property rights, such as sale, exchange, inheritance, donation, division, etc.

The property rights transfer documents in my country's stamp tax items include property ownership, copyright, trademark exclusive rights, patent rights, and proprietary technology use rights. Among them, property ownership transfer documents , refers to the documents written for the transfer of ownership of real estate and movable property registered by the government management agency, including the stocks issued to the public by joint-stock enterprises, and the documents written for the transfer of property rights due to purchase, inheritance, and donation. The other 4 items It is a property rights transfer document for intangible assets.

In addition, land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts are levied stamp duty based on property rights transfer documents.

3 .Business account books

According to the different contents reflected in the business account books, the tax items are divided into two categories: account books recording funds (referred to as capital account books) and other business account books, in order to adopt tax calculation by amount and by item respectively. There are two tax calculation methods.

(1) Capital account books.

(2) Other business account books. What should I do if the stamp tax is declared but not deducted?