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Q:
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If more stamps are affixed, or the signed contract is not executed, can the taxpayer apply for refund of stamp duty paid?
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A:
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In accordance with relevant regulations, those who have affixed more stamps than the amount payable shall not apply for tax refund or credit.
When the contract is signed, the stamp shall be affixed, and the tax shall be paid. Therefore, the stamp shall be affixed no matter if the contract can be honoured or if it can be honoured on time.
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Q:
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If the contract is signed abroad, and the subject matter of the goods and the execution of the contract are also overseas. The two parties are Chinese enterprises. Do they need to pay stamp duty?
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A:
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Yes.
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Q:
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How to calculate the stamp duty if the taxable voucher in foreign currency?
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A:
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If the amount stated in the taxable voucher is in foreign currency, the taxpayer shall calculate the tax payable by converting the foreign currency to RMB at the exchange rate published by the State Administration of Foreign Exchange of the People's Republic of China on the conclusion date of the voucher.
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Q:
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How to calculate stamp duty payable for a purchase and sale contract without quantity and amount?
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A:
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According to relevant regulations, for the purchase and sale contract with no quantity and amount, the taxpayers shall pay stamp duty at a fixed amount of 5 yuan, then calculate tax payable based on actual amount upon settlement. If the tax payable is less than 5 yuan, it shall not be refunded; if it exceeds 5 yuan, the difference shall be paid.
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Q:
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How to pay stamp duty for goods exchange business？
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A:
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In the purchase and sale of commodities, the contract signed in the manner of exchange of goods for commodity transactions is a contract that reflects the dual economic behaviour of both purchase and sale. In this regard, tax should be calculated based on the total amount of purchases and sales contained in the contract. If the amount is not specified in the contract, the taxable amount shall be calculated based on the purchase and sale quantity contained in the contract and the national quotation or market price.
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FAQ
