Question: Whether the partners of a limited partnership should pay stamp duty on business books when making capital contributions
As long as you build accounts, you must pay. The units and individuals who have written and received the vouchers listed in the People's Republic of China within the territory of the People's Republic of China are all taxpayers of stamp tax and shall pay stamp tax in accordance with the regulations. The details are: 1. the contract maker, 2. the document maker, 3. the book maker, 4. the receiver, and 5. the user. The current stamp tax only levies taxes on the vouchers listed in the stamp tax regulations, which can be divided into five categories: 1. purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, goods transportation, warehousing, borrowing, property insurance, technical contracts or vouchers with contractual nature; 2. Certificate of property right transfer; 3. Business books; 4. House property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license; 5. Other vouchers for tax collection determined by the Ministry of Finance; [2] The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the vouchers not listed are not taxed. The specific scope of taxation is as follows: 3. The business account book is divided into the account book recording funds (referred to as the fund account book) and other business account books according to the content reflected in the business account book, so as to facilitate the use of two tax calculation methods, namely, tax by amount and tax by piece. (1) Fund account book. (2) Other business books.