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Q：
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What is the tax basis for stamp tax on lease contracts?
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A：
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The tax basis for lease contracts shall be the amount listed in the contract, excluding the amount of value-added tax listed. If the value-added tax amount is specified in the contract, the tax calculation basis shall be determined based on the contract amount excluding value-added tax. If the value-added tax amount is not specified, the amount listed in the contract shall be used as the basis for stamp tax calculation.
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Q：
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What is the tax rate for stamp tax on lease contracts?
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A：
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1‰ of the rent.
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Q：
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Do both parties to the lease contract need to pay stamp tax?
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A：
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According to the Stamp Tax Law of the People's Republic of China, entities and individuals that conclude taxable certificates, or conduct securities transactions within the territory of the People's Republic of China shall be taxpayers of stamp tax, and shall pay stamp tax in accordance with the provisions of this Law
Where entities or individuals, outside the territory of the People's Republic of China, conclude taxable certificates that are used within the territory of China, they shall pay stamp tax in accordance with the provisions of this Law.
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Q：
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Do entities need to pay stamp tax when renting out housing to individuals?
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A：
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No need. According to Article 2 (2) of the Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Affordable Housing and Housing Rental for Low rent Housing (Caishui [2008] No. 24), rental contracts signed by individuals for renting or leasing housing shall be exempt from stamp tax.
According to Article 4, Paragraph (1) of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Policies for Stamp tax on Several Matters (Announcement No. 22 of 2022 of the Ministry of Finance and the State Administration of Taxation), if stamp tax reduction or exemption is applicable to taxable certificates, taxpayers who have concluded such taxable certificates can enjoy the stamp tax reduction or exemption policy, except for specific taxpayers who are eligible for stamp tax reduction or exemption.
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Q：
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How should stamp tax be calculated when both rent and property management fees are listed in the lease contracts?
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A：
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If the same taxable certificates contain two or more tax items and specifies their respective amounts, the taxable amount shall be calculated separately according to the applicable tax items; If the amount is not separately listed, the higher applicable tax rate shall apply.
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FAQ
