Our company has recently been engaged in entrepot trade business and is not clear about the issue of stamp duty payment related to entrepot trade. I would like to ask everyone, does entrepot trade need to pay stamp duty? If so, how is it specifically calculated and paid? Is there any relevant policy basis? I hope that friends who know the ropes can help answer. Thank you very much!
The company is involved in offshore entrepot trade and is unclear about the stamp duty calculation method. It inquires whether it is based on a percentage of the trade amount or other methods, and which contract terms or amounts serve as key basis. The best answer indicates that it is generally levied based on the amount of the sales and purchase contract. Whether the contract separately records the sales and purchase amounts or not, the corresponding amount serves as the tax basis, with a tax rate of 0.03%. There may be regional differences in implementation, so it is recommended to consult the local tax authority. The contract amount terms are key.
The company is involved in entrepot trade business and doesn't know how to pay the stamp duty due to the cross - border flow of goods and complex contract signing situations. The best answer points out that if a purchase and sales contract is signed for entrepot trade, it shall be paid at a rate of 0.03% of the purchase and sales amount, and the tax is calculated based on the amount excluding value - added tax. Contracts signed abroad and used domestically need to be affixed with stamps. The payment methods include self - affixing stamps, consolidated affixing or consolidated payment, etc.
The company intends to carry out entrepot trade business and has doubts about whether to pay stamp duty and the payment standard. The best answer states that if a purchase and sale contract is signed, stamp duty shall be paid at three ten-thousandths of the purchase and sale amount; if there is no written contract, in some regions, if there are vouchers with the nature of a contract, payment may also be required; if warehousing and transportation contracts are involved, payment shall be made according to the corresponding tax rates, and enterprises need to pay attention to the contract signing situation.
The company intends to carry out entrepot trade business and inquires whether Stamp Duty needs to be paid and what the payment standards are. The best answer states that entrepot trade usually requires the payment of Stamp Duty. Since it involves the purchase and sale of goods and often requires the signing of purchase and sale contracts, which are taxable vouchers. Generally, the tax is affixed at a rate of three ten-thousandths of the purchase and sale amount, but there may be differences in implementation in different regions. It is recommended to consult the local tax authorities.
The company is involved in entrepot trade business and inquires whether stamp duty needs to be paid for entrepot trade. If so, what is the payment standard and are there any preferential policies? The best answer is that entrepot trade requires the payment of stamp duty because it involves the contract for the sale and purchase of goods, which belongs to the taxable vouchers. Generally, it is paid according to the tax item of purchase and sale contracts, multiplying the amount stated in the contract by a tax rate of 0.03%. Currently, there are no special preferential policies, and enterprises should accurately calculate and declare in a timely manner.
The company is involved in offshore entrepot trade and doesn't know how to declare the stamp duty. It is inquiring about the specific process, materials and precautions. The best answer says that first, identify the taxable vouchers. It can be declared through the e-tax bureau. Enter the contract information and prepare the contracts and their translations. Note that the declaration should be based on the amount excluding tax (unless it is agreed to calculate tax based on the amount including tax) and should be completed within the declaration period of the next month after the contract is signed to avoid being overdue.
Full escort of the import route, easy access to the global supply chain
Export agent experts, help you easily expand the international market
Avoid tariff barriers, full process transit plan customization
Export tax refund full agency, compliant and efficient fast arrival
International settlement solutions, ensure the safe arrival of funds
A key foreign trade import and export enterprise, with more than 20 years of import and export agency experience, providing one-stop service throughout the entire process!
Professional consultant answers
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Whether stamp duty needs to be paid for entrepot trade depends on the circumstances. If a voucher with the nature of a contract is signed during the entrepot trade process, stamp duty may need to be paid. According to the Stamp Tax Law of the People's Republic of China, stamp duty is a tax levied on the act of concluding and receiving legally effective vouchers in economic activities and economic exchanges.
If the contract signed for entrepot trade belongs to the contract types listed in the Stamp Tax Items and Tax Rates Table, such as purchase and sales contracts, stamp duty shall be paid at a certain proportion of the contract amount. For example, for a purchase and sales contract, it is usually paid at 0.03% of the purchase and sales amount.
However, if no relevant contract is signed and it is just a simple business transaction, it may not be necessary to pay. Specifically, it still needs to be judged in combination with the requirements of the local tax authorities and the actual business situation. It is recommended to consult the local tax department in detail to ensure compliant tax payment.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally speaking, if entrepot trade involves a written contract, stamp duty basically needs to be paid. For example, a common goods sales contract is within the scope of stamp duty collection. However, there may be differences in policies in different regions, so it is safer to consult local tax officials.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
It depends on the trade form. For pure entrepot trade where the goods do not enter the country and no contract is signed, it may not be necessary to pay. If it involves complex situations such as the goods staying in the country briefly and a contract is signed, it is very likely that stamp duty needs to be paid.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Judging from the regulations, if there is a voucher with the nature of a contract, stamp duty may need to be paid. If the relevant vouchers in the entrepot trade meet the scope enumerated in the stamp duty, it shall be paid at the corresponding tax rate. You can consult the tax commissioner for confirmation.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Whether to pay stamp duty for entrepot trade depends on whether a contract is signed and what category the contract belongs to. If a purchase and sales contract is signed, it shall be paid as required. If no contract is signed, it usually does not need to be paid.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The key is to see if there is a taxable voucher. If the documents similar to a contract are formed in the relevant business of entrepot trade and meet the requirements of stamp duty, it needs to be paid. Specifically, ask the local tax office.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Usually, if there is a clear contract agreement in entrepot trade, stamp duty is paid as required. If the transaction is simple and no contract is formed, it generally does not need to be paid. It is still subject to the reply of the tax department.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
If a contract is signed in entrepot trade and the contract is within the scope of stamp tax items, stamp duty is paid. If the transaction is casual and no contract is signed, it may not be necessary to pay this tax.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
To judge whether to pay stamp duty for entrepot trade, it is based on the contract situation. If a contract that meets the regulations is signed, it needs to be paid. If no contract is signed, it basically does not need to be paid. Specifically, you can consult the tax hotline.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
If there are contracts and other vouchers during the entrepot trade process, stamp duty may need to be paid. The actual operation shall be implemented in accordance with local tax regulations. It is best to consult at the tax hall.