| No. | Item | Tax Rate |
|
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% RMB 5 / piece |
|
13 |
Permits and licenses |
RMB 5 / piece |
| 14 |
Stock exchange |
0.1% |
What are taxable items and tax rates of SD?
Published on 2018-05-14
