1. According to the stamp duty, the property lease contract includes the lease of houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. , and it is calculated at one thousandth of the lease amount. If the tax is less than 1 yuan, it will be calculated at 1 yuan decal.

2. The stamp duty rate of real estate lease contract is 0. 1%. Stamp duty shall be paid according to the contract amount when signing the contract. Stamp duty is stipulated as follows: if the tax payable is above 1 minute, the tax less than five minutes is not counted, and the tax more than five minutes is counted as ten cents. The stamp duty on property lease has special provisions: the minimum taxable amount in 0 yuan is 65,438+the threshold, that is, if the tax amount exceeds 1 corner but is less than 1 yuan, it will be calculated as 1 yuan.

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