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Stamp Duty
All corporations and persons who execute or receive, within the territory of the People's Republic of China, documents in the categories specified as follows shall be taxpayers subject to stamp tax:
- Contracts with regard to purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing, loans, property insurance, technology
- Documents for transfer of property rights
- Business account books
- Certificates of title for building, business license, certificates for registration of trade-marks, certificates of patents and land use certificates
- Other documents that are taxable as determined by the Ministry of Finance
Tax Base and Tax Rate
Tax payable is assessed at the proportional tax rate and the quota tax rate, subject to the contract value and nature of the taxable documents.
| Stamp Tax Schedule of Tax Items and Tax Rates | ||
|---|---|---|
| Tax Item | Scope | Tax Rate |
| purchases and sales contracts | including contracts for purchases and sales | stamping as 0.03% of the value of the purchase or sale |
| undertaking of processing contracts | including contracts for processing, repair, printing, advertising, testing and so on | stamping as 0.05% of the income from processing or contracting |
| survey and design contracts for engineering and construction projects | including contracts for survey and design | stamping as 0.05% of receipts |
| construction and installation project contracts | including contracts for contraction and installation undertaking | stamping as 0.03% of the contracted amount |
| property leasing contracts | including contracts for leasing of houses, motor vehicles, machinery, equipment and so on | stamping as 0.1% of the lease amounts |
| goods transportation contracts | including contracts for sea, land and air transportations | stamping as 0.05% of the transportation fees |
| warehousing and safekeeping contracts | including contracts for warehousing and safekeeping | stamping as 0.01% of the ware housing and safekeeping fee |
| contracts for loan | including contracts for loan entered by banks and other financial institutions and borrowers | stamping as 0.005% of the loan amount |
| property insurance contracts | including insurance contracts for property, liability, guarantee, credit and so on | stamping as 0.1% of the amount insured |
| technology contracts | including contracts for technology development and transfer, consulting, service, and so on | stamping as 0.03% of the indicated amount |
| property transfer documents | including transfer documents for property ownership and copyrights, trademark rights, patents, the right to the use of proprietary technology and so on | stamping as 0.05% of the amount indicated |
| business accounting documents | account books used for production and business operations | account books for recording funds: 0.05% of the total amount of the original value of fixed assets and self owned working capital; other account books: RMB 5 for each |
| certificates and licenses | including certificates of title for building, business licenses, certificates for registration of trade-marks, certificates of patents, and land use certificates | RMB 5 per document for receiver(s) of the document(s) |
- You can click here for information about "FAQs of China Taxation" or "China Company Formation"
If you would like more information about Stamp Duty, please contact our professionals and we will provide you with free advisory.
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