In the process of business operation, stamp duty will be involved. Today, our tax agent office makes an explanation for several kinds of stamp duty payment.
Q: Does the taxpayer need to pay stamp duty if the purchase and sale business has actually taken place and the contract has been signed?
According to relevant regulations: "Purchase and sales contracts include supply, advance purchase, procurement, combination of purchase and sales and cooperation, adjustment, compensation, barter and other contracts. The contract maker decals the purchase and sale amount by 30,000th.
For example, an enterprise signs a purchase and sales contract, the contract amount100Million, in accordance with the relevant provisions need to make the contract according to the purchase and sales amount of three thousand to pay decal, stamp duty100wan*0.0003=300Yuan.
In the process of actual operation, enterprises often encounter that they have signed a contract and paid stamp duty as required, but the contract has not been performed in the end. In view of this situation, whether the stamp duty can be returned?
In accordance with relevant provisions, the contract shall be decked upon signing and the duty paid procedures shall be performed. Therefore, regardless of whether or not the contract is honoured or whether or not it can be honoured on time, all the decals are in accordance with the regulations."
Therefore, after signing the purchase and sales contract, whether the contract is cancelled or no business, stamp duty needs to be paid.
For example, an enterprise signed a purchase and sales contract, the contract amount100Million, in accordance with the relevant provisions need to make the contract according to the purchase and sales amount of three thousand to pay decal, stamp duty100wan*0.0003=300Yuan. However, the purpose of cooperation in the later stage has not been reached, so it is necessary to re-sign the contract, cancel the contract, pay the stamp duty will not be returned, and re-decal the new contract.
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