Which companies need to buy stamps Do companies need to pay stamp duty on purchased items

1) Economic contracts. Includes 10 categories of contracts:

Purchase and sale contracts. Including **, pre-purchase, procurement, purchase and sale combination and collaboration, adjustment, compensation, barter and other contracts; It also includes the subscription vouchers for books, newspapers and periodicals, and audio-visual products concluded between publishers and distributors (excluding subscribers and individuals).

Processing contract. Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.

Construction project survey and design contract. Including general contract, subcontract and subcontract of survey and design contract.

Construction and installation project contract. It includes general contract, subcontract and subcontract of construction and installation engineering contract.

Property lease contract. Including contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.

Contract of Carriage of Goods. This includes civil aviation, rail transport, maritime transport, inland waterway transport, road transport and intermodal transport contracts.

Warehousing and custody contracts. It includes warehousing and storage contracts or warehouse receipts and stack orders (or warehousing orders, etc.) used as contracts. If it is inconvenient to calculate tax on some non-standard vouchers, the settlement documents can be used as vouchers for tax calciers.

Loan contracts. The interbank loan contract is not a certificate of enumeration of taxation and is not stamped.

Property insurance contracts. Including property, liability, guarantee, credit and other insurance contracts.

Technology Contracts. Including technology development, transfer, consulting, service and other contracts.

2) Documents for the transfer of property rights.

3) Business account books.

There are two types of account books: account books that record funds (referred to as capital account books) and other business account books.

The capital account book refers to the account book that reflects the increase or decrease of the amount of "paid-in capital" and "capital reserve" of the production and business operation entity.

All businesses are required to purchase stamp duty.

For some small purchases, the company has not signed a contract with the supplier, but there is a "purchase order" in the system that records the name, model, quantity, unit price and total amount of the goods, do these purchase orders have to pay stamp duty? Let's take a look at it with the small scum answer editor of the net, I hope it will help you. Article 2 of the Provisional Regulations on Stamp Duty stipulates that the following vouchers are taxable vouchers:

1.purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or certificates with the nature of contracts; Paragraph 2 of Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that a certificate with a contractual nature, such as Duan Hui, refers to an agreement, deed, contract, document, confirmation and other documents with various names that have the effect of a blind contract. Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policies on Stamp Duty (CS 2006 No. 162) stipulates that stamp duty shall be levied on all kinds of taxable vouchers signed by taxpayers in electronic form.

According to the above provisions, for other documents or vouchers that have not signed a formal purchase and sale contract but have the effect of substituting the contract, which can clarify the supply and demand relationship between the two parties, and provide goods and settle according to them, they are of a contractual nature and should also pay stamp duty in accordance with the regulations. If the "purchase order" in the system is a taxable document signed in electronic form, it needs to be decaled according to the regulations. The above is the relevant knowledge for everyone, I believe that we have a general understanding through the above knowledge, if you still encounter any more complex legal issues, welcome to log in to the network for lawyer consultation.

Printed goods, it is the first commodity provided by large supermarkets to members.

Generally speaking, prints are extremely low, and they are already the lowest, so there are generally no discounts or points to calculate. However, for VIP members, there is also the possibility of calculating the discount or points again.

Prints are usually decided by the sales manager on a daily basis. In some cases, it may also be that a certain merchant needs a low-price competition strategy for a certain period of time.