Group 1 - The tax basis for taxable property transfer documents is the amount listed in the property transfer document, excluding the value-added tax [5] - There is no need to pay stamp duty for "sales contracts" as defined by the Stamp Tax Law of the People's Republic of China [5] - Individuals selling or purchasing their own housing are exempt from stamp duty according to the relevant tax policy [5][6] Group 2 - Taxpayers are not required to pay stamp duty only on the sales contract portion of the amount [5] - Both parties involved in a sales contract have the obligation to declare and pay taxes based on their respective amounts [6] Group 3 - The location for declaring and paying stamp duty depends on whether the taxpayer is an entity or an individual, with specific guidelines for real estate transactions [7]
@所有纳税人：这份印花税攻略请收好！
蓝色柳林财税室·2025-12-27 07:15