China Stamp Duty, Tax Advisory - Conpak CPA Limited

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:

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 0.003% 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)

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