Effective legal documents of the people’s court, arbitration documents of arbitration institutions, and supervision documents of supervisory authorities.
How do construction enterprises pay stamp tax on mixed sales or part-time sales? Answer: Article 9 of the Stamp Tax Law stipulates that if the same taxable voucher contains more than two items of tax and the amount is listed separately, the tax payable shall be calculated separately according to the applicable tax rate of each item; If the amounts are not separately listed, the higher tax rate shall apply.
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Source: Shanghai Taxation WeChat 2023-01-051.
22 in 2022 of the Ministry of Finance and the State Administration of Taxation) II (IV) The following vouchers are not within the scope of stamp tax collection: 1.
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In daily management and declaration, attention should be paid to the tax rate and tax amount caused by different tax items.
(2) Orders, purchase orders and other documents written between enterprises to determine the relationship between buyers and sellers, and to clarify the rights and obligations of both buyers and sellers, and where no separate sales contract has been written, stamp tax shall be paid according to regulations.
For convenience, the project department of a construction enterprise often purchases materials in the form of purchase orders and requisitions without signing a contract.
How do the construction enterprises involved in the consortium contract pay the stamp tax? Answer: Article 10 of the Stamp Tax Law stipulates that if the same taxable certificate is written by two or more parties, the tax payable shall be calculated according to the amount involved.
In many cases, construction enterprises have joint bidding or general contracting projects under a single legal person, such as design and construction integration projects, where the design unit and the construction unit belong to different enterprises, in which case the tax payable shall be calculated separately according to the amount involved.
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Does the construction enterprise need to pay stamp duty after receiving the judgment and ruling of the court? Answer: Announcement of the Ministry of Finance and the State Administration of Taxation on the Policy Implementation of Certain Issues of Stamp Tax (Announcement No.
Therefore, the construction enterprise shall make zero declaration in the first tax declaration period after signing the construction project contract with undetermined amount; In the next tax declaration period after the actual calculation, the construction project contract stamp tax shall be calculated and paid by multiplying the actual settlement amount by the tax rate of 3/10000…
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Does the construction enterprise need to pay stamp duty when purchasing goods by means of purchase order instead of signing a contract? Answer: Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Policies on Certain Issues of Stamp Tax (Announcement No.
Although no sales contract is signed, this purchase does not affect the collection of stamp tax.
22, 2022 of the Ministry of Finance and the State Administration of Taxation) II.
Although they belong to the same taxable voucher, the corresponding tax items are different.
There are many mixed sales or part-time sales contracts signed in construction enterprises.
For example, the purchase price and installation cost of air conditioners are often stipulated in the contract for air conditioners.
How to pay the stamp tax when the construction enterprise has signed a construction project contract with a long construction period and an undetermined amount? Answer: According to Article 6 of the Stamp Tax Law, “If the amount is not listed in the taxable contract and the transfer of property right, the tax basis of stamp tax shall be determined according to the amount actually settled.” “If the amount is not listed in the taxable contract and the property right transfer certificate, and the amount is determined in the subsequent actual settlement, the taxpayer shall declare the taxable contract and the property right transfer certificate in the first tax declaration period of the written taxable contract and the property right transfer certificate, and calculate and pay the stamp tax based on the actual settlement amount in the next tax declaration period after the actual settlement”.
