Enterprises in the process of operation, often involve the transfer of equity, but the transfer will involve the stamp duty, because not often pay the tax, many people are not very clear how the tax is calculated, today we share share stamp duty is how to calculate.
According to the Stamp Act, the tax rate on the certificate of transfer (excluding stamp duty on securities transactions) is 50,000th of the price.
According to finance and taxation [2019:13Shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual conditions of their respective regions and the needs of macro-control50%Reduction of stamp duty within the range of tax (excluding stamp duty on securities transactions)
For example:2021Mr. Wang will hold the yearAShares in a company40If ten thousand yuan is transferred to Mr. Li, how much stamp duty should both parties pay?
Mr. Wang and Mr. Li respectively need to pay stamp duty on this transfer:40*5=200Yuan, according to the tax reduction after the actual payment200*50%=100Yuan.
Policy Basis: Stamp Act
Finance and taxation2019:13No.
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