没有签订买卖合同就不需要缴纳印花税？常见误区盘点→

Core Viewpoint - The article emphasizes the importance of understanding the stamp duty regulations in China, particularly which contracts are subject to stamp duty and the implications for businesses involved in various transactions [19][21]. Group 1: Taxable Contracts - All contracts need to pay stamp duty, but not all contracts are taxable. Taxable contracts include loan contracts, financing leases, sales contracts, construction contracts, transportation contracts, technology contracts, leasing contracts, custody contracts, and insurance contracts [19][20]. - If a sales contract is not signed, but there are orders or demand notes that establish a sales relationship and clarify the rights and obligations of both parties, stamp duty must still be paid [20]. Group 2: Tax Calculation Basis - For contracts and property transfer documents that do not specify an amount, the stamp duty is based on the actual settlement amount. If this cannot be determined, the market price at the time of contract signing is used [25][26]. - The tax basis for taxable contracts excludes the value-added tax (VAT) amount if it is specified. However, if VAT is not specified, the stamp duty is calculated based on the total contract amount [11][25]. Group 3: Refunds and Exemptions - If a contract is signed and later canceled, the paid stamp duty can be refunded. However, for unfulfilled taxable contracts, the paid stamp duty is not refundable or applicable to other tax payments [13]. - Small and micro enterprises can enjoy tax reductions and exemptions based on specific criteria, and they do not need to wait for annual income tax settlement results to apply for these benefits [27][28]. Group 4: Filing and Reporting - Taxpayers must file stamp duty returns even if no taxable transactions occurred during the reporting period. Zero returns are required [22]. - Taxpayers are allowed to collect stamp duty information outside of the tax period, but cannot submit returns for the same tax item that has already been reported [23].