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The meaning of purchasing stamps
Purchasing stamps refers to a tax levied on entities and individuals who write or receive real estate certificates due to real estate sales, changes in property rights, etc.
Taxation vouchers for purchasing stamp stamps
Taxation vouchers for real estate stamp taxes mainly include vouchers with the nature of real estate sales contracts, real estate property rights transfer documents, real estate rights license certificates, real estate operating account books, and other taxation determined by the Ministry of Finance certificate.
Tax rate for purchasing stamp stamps
There are two tax rates for purchasing stamp stamps
The first is the proportional tax rate, which applies to real estate property transfer documents. The tax rate is , and it also applies to house rental contracts. The tax rate is, for real estate purchase and sale contracts, the tax rate is
The second is a fixed tax rate, which applies to real estate rights certificates, including house property rights certificates and land use certificates, and the tax rate is 1 yuan per piece.
Real estate stamp tax reduction and exemption for purchasing stamp stamps
Real estate stamp tax reduction and exemption include: First, a copy or transcript of the stamp duty paid voucher, but if the copy or transcript is used as the original, it should be separately Stamp
Second, the document issued by the property owner donating the property to the government social welfare unit school
Third, other tax exemption certificates approved by the Ministry of Finance