The key to paying the stamp duty on entrepot trade lies in determining the taxable vouchers and applicable tax rates. First of all, if the entrepot trade involves the signing of a purchase and sales contract, generally, the stamp duty is paid at a rate of 0.03% of the purchase and sales amount. If the contract separately records the amount and the value - added tax amount, the amount excluding value - added tax is used as the tax basis; if not separately recorded, the amount stated in the contract is used as the tax basis.
Secondly, if the contract is signed abroad and used domestically, it needs to be affixed with stamps. For example, if Company A signs an entrepot trade contract with foreign Company B, although it is signed abroad, but the goods finally flow and are used in China, Company A has to pay the stamp duty in China.
The common payment methods include self - affixing stamps, consolidated affixing or consolidated payment, etc. Self - affixing stamps means that the taxpayer calculates the tax payable by himself, purchases and pastes the stamp duty tickets. If the tax payable for one voucher exceeds 500 yuan, the taxpayer can apply to the tax authority for filling out a tax payment certificate or payment book, and paste one of its copies on the voucher or the tax authority can add a tax - paid mark on the voucher instead of affixing stamps (consolidated affixing); for the same type of taxable vouchers that need to be affixed with stamps frequently, they can be paid in a lump sum within a specified time limit (consolidated payment).
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The key to paying the stamp duty on entrepot trade lies in determining the taxable vouchers and applicable tax rates. First of all, if the entrepot trade involves the signing of a purchase and sales contract, generally, the stamp duty is paid at a rate of 0.03% of the purchase and sales amount. If the contract separately records the amount and the value - added tax amount, the amount excluding value - added tax is used as the tax basis; if not separately recorded, the amount stated in the contract is used as the tax basis.
Secondly, if the contract is signed abroad and used domestically, it needs to be affixed with stamps. For example, if Company A signs an entrepot trade contract with foreign Company B, although it is signed abroad, but the goods finally flow and are used in China, Company A has to pay the stamp duty in China.
The common payment methods include self - affixing stamps, consolidated affixing or consolidated payment, etc. Self - affixing stamps means that the taxpayer calculates the tax payable by himself, purchases and pastes the stamp duty tickets. If the tax payable for one voucher exceeds 500 yuan, the taxpayer can apply to the tax authority for filling out a tax payment certificate or payment book, and paste one of its copies on the voucher or the tax authority can add a tax - paid mark on the voucher instead of affixing stamps (consolidated affixing); for the same type of taxable vouchers that need to be affixed with stamps frequently, they can be paid in a lump sum within a specified time limit (consolidated payment).
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
If the entrepot trade involves transportation, the transportation contract may also be subject to stamp duty, which is affixed at a rate of 0.05% of the transportation costs. Note that the transportation costs here do not include handling fees, etc.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If there is a warehousing and storage link in the entrepot trade, the warehousing and storage contract is subject to stamp duty at a rate of 0.1% of the warehousing and storage costs. Remember to use the warehousing fee amount stated in the contract as the tax basis.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
In actual operation, it is recommended to consult the local tax authority in a timely manner, because there may be slight differences in the implementation of the stamp duty policy for entrepot trade in different regions, to ensure accurate payment.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the amount of the entrepot trade contract is uncertain, first affix a stamp of 5 yuan at a fixed amount, and then subsidize the stamp after the final settlement determines the amount.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the entrepot trade involves multiple parties signing the contract, all parties have to pay the stamp duty as required and cannot be omitted.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If the amount changes during the performance of the contract, generally, no additional stamps are subsidized for the already - affixed stamps, unless the increased amount is relatively large, subject to local regulations.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
When paying the stamp duty on entrepot trade, it is necessary to keep well the relevant vouchers such as contracts for inspection by the tax authority.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
For entrepot trade contracts signed in electronic form, stamp duty also needs to be paid, and the payment method is similar to that of paper contracts.