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Stamp Tax – Overview
Certain transactions in China require the accompanying documents to be stamped by the State Administration of Taxation (SAT). When multiple parties sign a document, each party will be responsible to have the document stamped and pay the Stamp Tax (only one stamp is required in Property Transfers and the seller is responsible to make this payment). The following chart provides some details into applicable rates:
|
Documents/Contracts |
Stamp Tax |
|
Property Insurance |
.003% of total insured amount |
|
Construction Contracts, Purchase/Sale Contracts Installation Contracts |
.03% of the contract price/fee |
|
Property Transfers (Land Use Right, Building, Patents, Copyrights, etc.) |
.05% of the property value |
|
Service Contracts (Production, Consulting, Engineering) |
.05% of the contract price/fee |
|
Accounting Books |
.05% of Registered Capital |
|
Lease Contracts (Offices, Apartments, Automobile, Warehouse Storage, etc.) |
.1% of the contracted fee |
|
|
|
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