一问一答 | 印花税常见热点问题请查收

Group 1 - The basis for calculating the stamp duty on equity transfer is determined by the amount listed in the property transfer document, excluding the part of the equity that has not been actually contributed after subscription [1] - Individuals transferring non-listed company equity are required to pay stamp duty according to the property transfer document [2] - The tax rate for equity transfer documents is 0.05% of the transaction price [2] Group 2 - If there is an error in the calculation of VAT listed in the taxable document, the taxpayer must adjust the VAT and re-determine the tax basis for stamp duty [3] - If the amount listed in the contract differs from the actual settlement amount, the tax basis for stamp duty is based on the listed amount unless it is changed [3] Group 3 - Electronic contracts are treated as written contracts for the purpose of stamp duty, and thus are subject to the same tax obligations [3] - Personal electronic orders with e-commerce operators are exempt from stamp duty [3] Group 4 - Taxpayers must file a zero declaration for stamp duty even if no taxable activities occurred during the quarter or year [3]