Taxable items |
Tax rates (tax amount) |
1. purchase / sale contracts
|
0.03% |
2. processing contracts |
0.05% |
3. survey arid design contracts
for engineering and construction projects |
0.05% |
4. construction installation
and engineering contracts |
0.03% |
5. property, leasing contracts
|
0.1% |
6. goods transportation contracts
|
0.05% |
7. warehousing contracts |
0.1% |
8. loans contracts |
0.005% |
9. property insurance contracts
|
0.1% |
10. technology contracts |
0.03% |
11. property title transfer documents
|
0.05% |
12. business accounting documents
(1) capital recording documents
(2) other accounting documents |
0.05% 5 yuan/piece |
13. permits and licenses |
5 yuan/piece |
14. stock exchange |
0.4% |