On the taxable documents in the economic activities and economic exchanges in written and received tax provisions of the units and individuals levied. Stamp duty according to the nature of the taxable documents, respectively, according to the amount of the contract in accordance with the proportion of tax rates or by a fixed amount of tax payable.
Proportional tax rate is 1 per thousand, 0.5%, 0.3% and 0.05 per thousand four files, such as a purchase and sale contract according to the amount of buying and selling of 0.3 per 1000 decals, processing contracts according to the processing or contract income 0.5 thousandth decals, contract for the lease of property according to the amount of the lease one thousandth decals, a contract for loan of money according to the loan amount of 0.05 per thousand decals; rights, licenses and other decals according to 5 yuan.
The stamp tax by taxpayers according to the provisions of its own taxes, buy and a stamped invoice to pay. Share transfer according to the bookend securities market on the day of the actual transaction price calculation amount, by the parties to the deed respectively at the rate of 3 per thousand pay stamp duty, stamp duty on securities transactions.