The tax payable vouchers of the stamp duty payer shall be stamped and paid when the register is set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.
Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit.
Time for filing: All stamp duty taxpayers shall file quarterly returns with the local tax authorities and submit the Stamp Duty Tax Return or the Report of Supervisory Representatives within ten days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.
The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.
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Legal basis:
The Accounting Standards for Small Enterprises stipulates that stamp duty does not need to be accrued through the subject of "tax payable", but is directly included in the subject of "tax and surcharge-stamp duty" when it is paid. Taxes and additional subjects account for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees incurred by enterprises in their business activities.