Stamp duty on capital account books refers to the tax levied by banks according to a certain proportion when handling settlement business. According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, stamp duty shall be levied on major bills and lists involved in bank settlement business. Eligible units and individuals can enjoy the policy of halving the stamp duty on capital account books. Specifically, units and individuals who meet one of the following conditions can enjoy the policy of halving the stamp duty on capital account books: 1. Small and micro enterprises established less than 5 years ago and registered; 2. When opening an account, the balance of the fund account book of the unit or individual reaches a certain amount (the specific amount shall be formulated by the local tax department). It should be noted that eligible units and individuals need to provide relevant certification materials and application procedures when enjoying the policy of halving stamp duty on capital books.
What is the specific preferential strength of the policy of halving stamp duty on capital books? The preferential intensity is 50% of the original collection standard. Specifically, for qualified units and individuals, when handling bank settlement business, stamp duty on capital account books can be levied at 50% of the original collection standard.
The policy of halving stamp duty on capital account aims to promote the development of small and micro enterprises and individual economic activities and provide substantial tax and fee concessions for qualified units and individuals. If you want to enjoy this preferential policy, you need to consult the local tax authorities according to the specific situation and submit relevant certification materials and application procedures.
Legal basis:
Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations. Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities. Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.