legal ground
Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
Article 3 of the Provisional Regulations on Stamp Duty
Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively.
The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.
If the tax payable is less than 1 gross, stamp duty shall be exempted.
If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.