一文了解买卖合同印花税

Group 1 - The core viewpoint of the article discusses the taxation implications of sales contracts, specifically the stamp duty rate set at 0.03% of the contract price for movable property sales contracts [2]. - The tax basis for taxable contracts is determined by the amount specified in the contract, excluding the listed value-added tax [5]. - For contracts where the amount is not specified, the tax basis is determined by the actual settlement amount [5]. Group 2 - If the amount listed in a taxable contract differs from the actual settlement amount, the tax basis will be the listed amount unless the listed amount is changed, in which case the new listed amount will be the tax basis [6]. - Certain exemptions from stamp duty apply to contracts involving agricultural production materials purchased by farmers and cooperatives, as well as contracts for non-profit medical institutions purchasing drugs [9].