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一图了解交通运输印花税
蓝色柳林财税室·2025-07-20 04:25

Core Viewpoint - The article discusses the scope and regulations of stamp duty on transportation contracts, specifically focusing on freight and multimodal transport contracts, while excluding passenger transport and pipeline transport contracts [3][4]. Group 1: Stamp Duty Regulations - The stamp duty on transportation contracts includes freight contracts and multimodal transport contracts, but excludes pipeline transport contracts [3][4]. - In freight business, any transportation document that clearly defines the relationship between the consignor and consignee is considered a contract for tax purposes [5]. - The stamp duty is applicable to freight settlement vouchers, which serve as taxable documents for various freight operations [5]. Group 2: Tax Payment Guidelines - For multimodal transport contracts involving multiple transport companies, the stamp duty is based on the total freight if settled at the origin, or on the segmental freight if settled separately [7]. - The stamp duty is to be paid by the parties involved in the freight settlement, depending on the method of payment [7]. Group 3: Exemptions - Military transport orders or the use of specific military material freight settlement vouchers are exempt from stamp duty [9].