Business licenses, trademark registration certificates, patent certificates, etc. will no longer be charged 5 yuan stamp duty

　　Recently, the official Weibo of Shenzhen Real Estate Registration Center issued a notice saying that according to the "Stamp Tax Law of the People's Republic of China", rights and licenses are no longer taxable certificates, and real estate certificates issued to real estate owners will no longer be issued from July 1. Charge 5 yuan per decal.

　　For a time, the news of "Shenzhen saves 5 yuan per suite" was on the hot search. Some people ridiculed Shenzhen for "making great moves" to stimulate the property market, and some serious netizens complained that the "stimulation is too small".

　　Shi Zhengwen, director of the Fiscal and Taxation Law Research Center of China University of Political Science and Law, told Yicai that in fact, the 5-yuan stamp duty on real estate certificates, etc. will be abolished from July 1. It was determined as early as last June when the stamp duty law was passed, so this is related to the stimulus of the property market. Policy doesn't matter.

And not only Shenzhen, the real estate certificate in all parts of the country will no longer be charged a 5 yuan stamp duty.

In fact, this is to reduce the payment burden of relevant market players and the cost of government collection.

　　At present, people need to pay a stamp duty of 5 yuan when applying for a real estate certificate.

The basis for this is the current "Interim Regulations of the People's Republic of China on Stamp Tax", which clarifies that rights and licenses are required to pay stamp tax, and decals are 5 yuan per piece.

Rights and licenses include house property certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates, etc.

　　In recent years, in order to promote tax legislation, stamp duty legislation has been initiated. In June last year, the "Stamp Duty Law of the People's Republic of China" was passed by the Standing Committee of the National People's Congress and implemented on July 1 this year.

There have been some changes in stamp duty law, one of which is the abolition of rights and licences.

　　Shi Zhengwen said that after the implementation of the Stamp Tax Law on July 1, the tax items of rights and licenses will be cancelled, so the stamp tax of 5 yuan will no longer be charged nationwide, including real estate certificates.

It may be that the publicity of the tax law was not in place, and this decision, which was originally introduced in June last year, was not known to the common people until recently.

　　So why was stamp duty charged on real estate certificates, etc., and the stamp duty law abolished this charge?

　　Shi Zhengwen said that the stamp duty originated in the Netherlands with the purpose of raising fiscal revenue. Since the tax burden of stamp duty is very light, but the tax objects include contracts, vouchers, etc., and the number of taxable objects is large. It has been accepted by the public and has also been extended to other countries, including China.

China's abolition of stamp duty on rights and licenses this time is to reduce the burden on market players.

On the other hand, due to the small scale of this type of stamp duty, the cumbersome collection and administration and the high cost, it was cancelled.

In fact, many countries have abolished most of the stamp duty tax items, and only retain the tax items such as property transfer and securities transactions.

　　Wang Huayu, deputy director of the Finance and Taxation Law Research Center of Shanghai Jiaotong University, told Yicai that since the stamp tax law abolished the tax items of rights and licenses, the stamp tax of 5 yuan such as land title certificates will be cancelled nationwide.

　　"The reason for the cancellation is that firstly, in line with the trend of tax reduction and burden reduction, the tax burden of taxpayers is reduced, and the tax rate of the stamp tax law has been reduced as a whole compared with the previous temporary regulations; the second is to promote the reform of the government's decentralization, regulation and service, and reduce the government's unnecessary influence on the market. To intervene, the government can issue rights and licenses according to the principle of making up for costs and other administrative fees, and there is no need to levy additional taxes." Wang Huayu said.

　　He believes that the cancellation of the tax items of rights and licenses also shows that the stamp duty has returned to the essential attribute of tax on specific transactions (writing taxable vouchers and conducting securities transactions). , property transfer documents, business account books and securities transactions) are taxed, and only those that meet this nature need to be taxed.

　　Of course, starting from July 1, not only the stamp duty of 5 yuan will not be charged for real estate property certificates, but also the stamp duty of 5 yuan will not be charged for industrial and commercial business licenses, trademark registration certificates, and patent certificates.

　　For example, the State Intellectual Property Office recently announced that it will terminate the stamp duty collection business from July 1, 2022.

　　Author: Chen Yikan