【涨知识】一文了解印花税常见问题

Core Viewpoint - The article provides a comprehensive overview of stamp duty regulations, addressing common questions and clarifying misconceptions regarding taxable contracts and exemptions [2][4][5]. Group 1: Taxable Contracts - All contracts, including those without a specified amount, are subject to stamp duty. Taxpayers must declare the contract in the first tax declaration period and pay based on the actual settlement amount in the following period [5][4]. - The contracts that fall under the stamp duty taxable category are specified in the "Stamp Duty Law of the People's Republic of China" [3]. Group 2: Exemptions from Stamp Duty - Certain documents are exempt from stamp duty, including: 1. Legal documents from courts and arbitration institutions [7]. 2. Contracts or administrative documents related to government compensation for real estate [7]. 3. Documents used as execution plans between a parent company and its branches [7][8]. Group 3: Foreign Entities and Stamp Duty - Foreign entities or individuals with a domestic agent are required to have their agent withhold and pay stamp duty. If there is no agent, the foreign entity must self-declare and pay the tax [8]. - For real estate property transfers, the tax must be declared to the tax authority where the property is located [8]. Group 4: Refunds and Tax Relief - Taxpayers cannot receive refunds for excess stamp duty paid [9]. - Both parties involved in a taxable document can benefit from stamp duty relief policies, unless specified otherwise [9].