legal subjectivity:

Stamp duty is a kind of tax levied on the behavior of bookbinding and receiving legally effective documents in economic activities and economic exchanges. It is named after the adoption of affixing tax stamps to taxable documents as a sign of tax payment.

Does the tax basis of stamp duty include value-added tax

The promulgation of the Notice on the Tax Basis of Individual Income Tax on Deed Tax, Property Tax, Land Value-added Tax after the Reform of Business Tax (Caishui [2116] No.43) makes more taxpayers tend to think that the tax basis of stamp duty-the contract amount should not include value-added tax. The document stipulates that the transaction price of deed tax, rental income from property tax, personal income tax taxable income from personal transfer of houses, and income from land value-added tax taxpayers' transfer of real estate do not include value-added tax. A strong reason for arguing that the tax basis of stamp duty does not include value-added tax is that value-added tax belongs to extra-price tax, and if it is used as the tax basis of stamp duty, it will be taxed repeatedly. So, what should the facts be?

according to the relevant policies of stamp duty, the tax basis of stamp duty may be contract amount (such as purchase and sale contract), fees collected (such as cargo transportation contract) and income (such as property insurance contract). The stamp duty regulations were formulated in 1988, when value-added tax was not levied, whether it was included or not was not a problem. Now, whether it was included in the comprehensive reform of the camp has become a problem. So, should it be included?

The Contract Law of the People's Republic of China was enacted to protect the legitimate rights and interests of the parties to a contract and maintain social and economic order. Article 61 of the Law stipulates that "the parties shall fully perform their obligations as agreed", Article 12, paragraph 5 stipulates that "the contents of a contract shall be agreed by the parties, generally including the price or remuneration", and Article 119 stipulates that "if one party fails to pay the price or remuneration, the other party may require it to pay the price or remuneration".

according to the contract law, one party has the obligation to deliver (or provide) the subject matter (or service, etc.) and the other party must have the obligation to pay the price, and the amount paid must also include value-added tax. If Party A and Party B sign a house sales contract, both parties agree that the contract price is 2 million yuan and the value-added tax is 221,111 yuan (for new projects and general tax). It is clear to both parties that the buyer should pay 2.22 million yuan to the seller instead of 2 million yuan. If the buyer fails to pay on time and both parties bring a lawsuit, Party A will definitely recover from Party B not only the price of 2 million yuan, but also the value-added tax of 221,111 yuan-even if the price and tax are marked separately, the true meaning of the contract amount is 2.22 million yuan, not 2 million yuan. The same is true of other contracts. According to this judgment, except for the sales (transfer) contract exempted from VAT (the contract amount can't include VAT), the tax basis of stamp duty should include VAT in the contract amount, regardless of whether the price and tax are marked separately, because this is the price to be protected by the contract law and the original meaning of stamp duty.

to sum up, there are still many overlapping and repeated taxation provisions in the current laws, regulations or normative documents (such as the land price is included in the tax basis of real estate tax), so this cannot be a reason to deny that the tax basis of stamp duty should include value-added tax. Legal objectivity:

Article 18 of the Provisional Regulations of the People's Republic of China on Stamp Duty, if the amount is not indicated, the amount shall be calculated according to the quantity contained in the certificate and the national quotation; If there is no national quotation, the amount shall be calculated according to the market price, and then the tax payable shall be calculated according to the prescribed tax rate.