Q：
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How to declare and pay stamp duty for taxable contracts without specific consideration?
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A：
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As stipulated, stamp duty shall be paid based on the actual settlement amounts for taxable contracts and property transfer documents without specific consideration.
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Q：
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Can the two parties of a taxable contract enjoy stamp duty reduction and exemption policies ?
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A：
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As stipulated, the two parties could enjoy stamp duty reduction and exemption if the preferential policies are applicable to the taxable vouchers, unless it is clearly stipulated that certain taxpayers to enjoy the preferential policies.
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Q：
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Can stamp duty be refunded for unperformed contracts?
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A：
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No.
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Q：
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Shall I pay deed tax for donation of my house to others?
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A：
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Yes.
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Q：
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Shall I pay deed tax for purchase of garage?
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A：
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Yes.
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Q：
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What conditions must be met for individuals to enjoy a lower deed tax rate at 1% on residential house purchased?
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A：
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According to the provisions of the Notice on Adjusting the Preferential Policies of the Business Tax on Real Estate Transactions (CS [2016] No. 23), if an individual purchases a family's only house (family members include the buyer, the spouse and minor children) with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%.
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FAQ
