Nowadays, the logistics and transportation industry is developing rapidly. Do you know about the issue of paying stamp duty on transportation contracts? Tax filing microenterprise has sorted out the issues that everyone is concerned about recently.
Question 1
What is the rate of stamp duty on a contract of carriage?
According to the "Stamp Duty Item and Rate Table" attached to the "Stamp Duty Law of the People's Republic of China", transportation contracts refer to freight contracts and multimodal transport contracts (excluding pipeline transportation contracts), and the tax rate is three ten thousandths of the transportation cost.
Question 2
My company recently had a cargo transportation business, but it did not sign a transportation amount contract with the transportation company. It only had a freight settlement voucher. Do I need to pay stamp duty?
According to the "Notice on Several Specific Issues Concerning the Collection of Stamp Duty on Freight Documents" (Guo Shui Fa [1990] No. 173), in freight business, all transport documents that clarify the business relationship between the carrier and the consignor are contractual documents. In view of the fact that the documents currently used in various types of freight business are not standardized and unified, and it is inconvenient to calculate tax decals, in order to facilitate collection and management, it is now stipulated that the freight settlement voucher should be used as the taxable voucher for all types of freight.
Question 3
Our company signed a joint transportation contract with Transportation Company A and Transportation Company B. The goods were first transported by Transportation Company A from Zhejiang to Shanghai, and then transported by Transportation Company B to Beijing. The transportation cost was 100,000 yuan stipulated in the contract. Could you please sign a transportation contract between us? How to pay stamp duty on a contract?
This depends on how the freight is settled. For domestic multimodal transport of goods, if the entire freight is settled uniformly at the place of departure, the full freight will be used as the basis for tax calculation in the transportation contract, and both parties to the freight settlement at the place of departure, that is, your company and transportation company A, will pay the stamp tax; separate settlement will be adopted. For freight, the freight for each leg is used as the basis for tax calculation. The parties handling the freight settlement, that is, your company and transportation company A, and your company and transportation company B respectively calculate and pay stamp tax on the freight for the two sections.
Question 4
Our company is a transportation agency and does not directly transport goods, but it helps to pay the freight. Do I need to pay stamp duty on the freight agency contract signed and the freight settlement voucher generated during the payment process?
A freight forwarding contract is not a cargo transportation contract, does not fall within the scope of taxable documents, and does not need to pay stamp duty. Both parties who directly handle the shipping and shipping freight settlement vouchers are taxpayers of the freight voucher stamp tax. The unit that handles the shipping and consignment business has the obligation to pay taxes as an agency; no stamp duty will be paid on freight settlement documents handled between the agent and the entrusting party.
Question 5
The contract signed by our company includes both cargo transportation business and warehousing business. How should stamp duty be calculated?
According to Article 9 of the "Stamp Duty Law": "If the same taxable voucher contains more than two tax items and the amounts are listed separately, the tax payable shall be calculated separately according to the applicable tax items and tax rates; if the amount is not specified separately, the tax amount shall be calculated from the higher Applicable tax rate”. Therefore, if the contract signed by your company separately lists the freight transportation fees and warehousing fees, the transportation contract stamp tax and warehousing contract stamp tax should be calculated and paid by multiplying the tax rates by three ten thousandths and one thousandth respectively; if the amounts are not specified separately, , the stamp duty should be calculated and paid at the higher applicable one-thousandth rate.
Question 6
Our company is mainly engaged in international freight business. Are there any special regulations on stamp duty?
You can pay attention to the following aspects!
1. If transported by a Chinese transportation enterprise, regardless of whether it is shipped within my country or abroad or is transported by transit, a freight settlement voucher held by a Chinese transportation enterprise will calculate the tax payable based on the freight for this trip; a freight settlement certificate held by the shipper will Settlement voucher, calculate the tax payable based on the full freight.
2. If a foreign transportation enterprise transports import and export goods, a freight settlement voucher held by the foreign transportation enterprise is exempt from stamp tax; a freight settlement voucher held by the shipper is subject to stamp tax.
For example, if goods are transported from Chengdu to Dalian and then to the United States, the carrier in Chengdu will calculate and pay stamp tax on the freight from Chengdu to Dalian; the shipper will calculate and pay stamp tax on the entire freight. If transporting from the United States to Dalian, the shipper will calculate and pay stamp tax, and foreign companies providing transportation are exempt from stamp tax.
3. If the international freight settlement voucher is processed abroad, stamp duty should be paid according to regulations when the voucher is transferred back to my country.
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