The income from the purchase and sale contract refers to the purchase and sale amount agreed in the contract, and the tax rate of the purchase and sale contract is 0.3‰.

Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale contracts, combination contracts, cooperation contracts and adjustment contracts, and the taxpayer of stamp duty is the contractor.

Tax object and calculation formula of stamp duty

1. The taxable objects of stamp duty include:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance;

2. Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.

Calculation formula of tax payable: tax payable = amount (expenses and income) recorded in tax payable certificate × applicable tax rate.

Taxable amount = number of taxable documents × applicable tax standard

How to declare the stamp duty purchase and sale contract?