If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable exceeds one corner, the tax mantissa is less than 5 points, and if it exceeds 5 points, it will be paid according to one corner. 1. The formula for calculating the stamp duty payable for the proportional tax rate certificate is: the amount of tax payable in the stamp duty certificate × the certificate of applicable proportional tax rate and fixed tax rate, and the formula for calculating the stamp duty payable is: the number of stamp duty certificates payable × the trial unit tax amount.
Legal basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Reduction and Exemption of Stamp Duty for Enterprise Account Books. Since May of 20 18, 1, stamp duty will be levied at half for capital account books stamped at the rate of five ten thousandths, and stamp duty will be exempted for other account books stamped with five yuan each.
Two. According to different tax items, there are two ways to collect stamp duty: ad valorem and specific amount.
(a) tax basis for determining the ad valorem tax. (two) the determination of tax basis in the case of specific taxes. Other business account books, rights and licenses for specific taxation shall be subject to the taxable amount. Three. Stamp Duty The taxation method of stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard. Calculation formula of tax payable: the amount (expenses and income) recorded in the tax payment certificate × applicable tax rate.
Number of Taxable Certificates × Applicable Tax Standard