Whether entrepot trade requires the payment of stamp duty depends on the specific situation. Firstly, if a purchase and sale contract is signed for entrepot trade, according to the Provisional Regulations of the People's Republic of China on Stamp Duty, the purchase and sale contract belongs to the taxable voucher of stamp duty and requires the payment of stamp duty, with the tax rate being three ten-thousandths of the purchase and sale amount.
However, if no written contract is signed, in some regions, if the tax authorities determine that there are vouchers with the nature of a contract, they may also require the payment of stamp duty. For example, if orders, purchase requisitions, etc. are used as contracts, stamp duty will also be calculated and levied according to the regulations.
In addition, if warehousing, transportation and other links are involved in the entrepot trade process and corresponding contracts are signed, the stamp duty rate for the warehousing custody contract is one thousandth of the warehousing custody fee, and the stamp duty rate for the goods transportation contract is five ten-thousandths of the transportation fee. Therefore, when enterprises carry out entrepot trade, they should pay attention to the signing situation of relevant contracts and accurately calculate and pay stamp duty.
Professional consultant answers
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Whether entrepot trade requires the payment of stamp duty depends on the specific situation. Firstly, if a purchase and sale contract is signed for entrepot trade, according to the Provisional Regulations of the People's Republic of China on Stamp Duty, the purchase and sale contract belongs to the taxable voucher of stamp duty and requires the payment of stamp duty, with the tax rate being three ten-thousandths of the purchase and sale amount.
However, if no written contract is signed, in some regions, if the tax authorities determine that there are vouchers with the nature of a contract, they may also require the payment of stamp duty. For example, if orders, purchase requisitions, etc. are used as contracts, stamp duty will also be calculated and levied according to the regulations.
In addition, if warehousing, transportation and other links are involved in the entrepot trade process and corresponding contracts are signed, the stamp duty rate for the warehousing custody contract is one thousandth of the warehousing custody fee, and the stamp duty rate for the goods transportation contract is five ten-thousandths of the transportation fee. Therefore, when enterprises carry out entrepot trade, they should pay attention to the signing situation of relevant contracts and accurately calculate and pay stamp duty.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Generally, it depends on whether a contract is signed. If a purchase and sale contract is signed, stamp duty shall be paid. If not, usually it is not required to be paid, but it still depends on the local tax policy.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If entrepot trade involves some documents with similar functions to contracts, such as orders, stamp duty may also be required to be paid. It is advisable to specifically consult the local tax bureau.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The key is to see if there is anything that meets the taxable voucher of stamp duty. If the transaction is only reached orally, generally no stamp duty is required to be paid.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
It depends on the essence of the business. If it can be determined that it belongs to the taxable scope of stamp duty, payment shall be made according to the corresponding tax rate. If not sure, consult the tax personnel in advance.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If there is a written contract, stamp duty must be paid. If it is signed in electronic form, in fact, it is also required to be paid, calculated according to the amount of the electronic contract.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Entrepot trade involves multi-party transactions. As long as there is a contract that complies with the regulations on stamp duty, regardless of which party it is signed with, stamp duty must be paid.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If no contract is signed but there is evidence showing that there is a substantial transaction and a similar contractual relationship exists, the tax authorities may require the payment of stamp duty, and enterprises should pay attention to retaining relevant materials.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the amount of the entrepot trade contract changes subsequently and the actual settlement amount is inconsistent with the amount stated in the contract, generally no additional stamp duty will be subsidized.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
There are differences in the implementation scopes in different regions. For example, in some places, for small-scale entrepot trade without a signed contract, the requirement to pay stamp duty may be relaxed.