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Answer to Article 2 of the "Notice of the State Administration of Taxation on the Imposition of Stamp Duty on Technology Contracts" (Guo Shui Di Zi [] No.) stipulates the scope of taxation for technical consulting contracts.
A technical consulting contract is a technical contract entered into by the parties based on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Relevant projects include
soft science research projects related to the coordinated development of science and technology and economic and social development
technical projects to promote scientific and technological progress and management modernization, and improve economic and social benefits
and other professional projects.
For contracts with these contents, tax decals shall be calculated in accordance with the provisions of technical contract tax purposes. As for consultation on general laws, regulations, accounting and auditing, etc., it does not belong to technical consultation, and the contracts signed are not stamped.
Article 3 stipulates the scope of taxation for technical service contracts.
The taxable scope of technical service contracts includes technical service contracts, technical training contracts and technical intermediary contracts.
A technical service contract is a contract in which one party entrusts the other party to propose an implementation plan to solve specific technical problems, such as improving product structure, improving process flow, improving product quality, reducing product costs, protecting resources and the environment, achieving safe operation, and increasing economic benefits, etc. Implement technical contracts entered into under guidance. Contracts written by conventional means or for general processing, repair, repair, advertising, printing, surveying, mapping, standardized testing, survey and design, etc., do not belong to technical service contracts.
A technical training contract is a technical contract entered into by one party entrusting the other party to provide technical guidance and professional training for designated professional and technical personnel on a specific project. Contracts concluded for various vocational training, cultural studies, amateur education, etc. are not technical training contracts and do not have to be stamped.
A technology intermediary contract is a technology contract entered into by one party using knowledge and information technology for the other party to establish a technology contract with a third party to organize industrial development.
According to the above provisions, your company (investment management company) signed a "Enterprise Management Consulting Service Contract" with other units, and accepted the employment of other units to provide them with financial management, investment and financing management, human resources management, internal control management and other consulting services. This contract does not solve specific technical problems, is not a technical service contract, and does not pay stamp duty.
How to pay stamp duty on working capital of foreign banks?
Question content How to pay stamp duty on working capital of foreign banks?
According to the provisions of the State Administration of Taxation's "Reply on the Payment of Stamp Duty on Operating Capital of Branches of Foreign Banks" [Guo Shui Han [ ] No.], for branches established by foreign banks in my country, their overseas head offices must allocate a specified amount of operating funds For funds, branches do not have paid-in capital and capital reserve accounts in account settings. The above-mentioned foreign bank branches shall pay stamp duty on the working capital allocated by their overseas head offices in accordance with the provisions of the "Beijing Stamp Duty Interim Regulations". The foreign bank branches record the working capital allocated by their overseas head offices in their account books and shall calculate tax decals based on the amount of book funds allocated. .
Is stamp duty payable on a land lease contract?
Question content Is stamp duty payable on a contract to lease land?
The reply content "The Implementation Rules of Stamp Tax of the People's Republic of China" clearly stipulates that stamp tax is only levied on the vouchers listed in the tax item and tax rate table and other vouchers determined by the Ministry of Finance to be taxed. The scope of property leasing contracts in the stamp duty tax item and rate table does not include land leasing contracts. Therefore, stamp duty is not required for land leasing contracts.
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