Stamp tax

Who need to pay stamp tax...


Entities or individuals who conclude or receive below taxable documents with in the territory of the People’s Republic of China.  



Stamp tax rate...


Commonly tax rate as below. If temporary preferential tax policies issued, companies meet related requirements, then can apply to the preferential tax rate.  

No. Contract Tax rate
1 purchases and sales 0.0003
2 processing 0.0005
3 survey and design contract for engineering and construction project 0.0005
4 construction and installation project constract 0.0003
5 property leasing 0.001
6 commodity transport 0.0005
7 warehousing 0.001
8 loans 0.00005
9 property insurance 0.001
10 technology 0.0003
11 documents for transfer of property rights 0.0005
          12 business account books 0.0005
5RMB for one book
13 certificates evidencing rights or licences 5RMB for one taxable license