Stamp duty shows that no declaration information was found.

65438+10.25 is the last day to declare this month, and there are still many questions about stamp declaration. Let's sort it out again: 1. Pay attention to the changes in stamp duty declaration during this period. Let's see if this enterprise has approved stamp duty on time. If yes, you must select "declare on time", even if it is 0, you will still operate, otherwise there will be undeclared records. For details on how to check whether the tax has been approved, please refer to: Changes in Stamp Duty Declaration in the Third Quarter. 2. Time-by-time declaration is different from time-by-time declaration. Hourly declaration is applicable. Due to the phenomenon of occasional declaration before, this tax type was not approved in the background of the system, and it is necessary to collect tax sources separately before reporting; If it has been approved on schedule, it shall be declared according to the "period"; If the tax has not been approved, but the tax obligation has occurred, you can choose to declare by "times" or contact the competent tax authorities to verify the tax. The service behavior without contract is only invoice. Do I need to pay stamp duty? 1. According to the reply of 12366 above, the stamp duty taxable voucher does not contain invoices; Stamp duty is a behavior tax. According to the provisions of the Stamp Tax Law, the tax obligation arises on the day when the unit or individual concludes the contract (taxable certificate). 2. The meaning of contract (taxable voucher): it is not just a paper contract or agreement; Electronic contracts and e-commerce orders have the same legal effect. 3. Stamp duty is a positive example, which belongs to the sales contract clearly listed in the table of stamp duty items and tax rates. 4. The contract (taxable voucher) cannot be simply equal to the invoice amount. For example, an enterprise signed a lease contract on June 65438+1 October 2 1 in 2022 with a lease term of1. As the contract stipulates that payment shall be made at the beginning of each quarter, the rental invoice of RMB 65,438+RMB 800,000 is received every quarter. Then, should the amount declared by stamp duty be calculated by the total rent of 72,000 yuan? Or is it calculated according to the rent invoice of 6.5438+0.8 million that has been received? During what period should the declaration be made? According to the regulations, when signing a contract, the tax should be calculated according to the amount contained in the contract. The contract signing date is10,21,and the tax payment period is before next month 15 (by time). If there are taxes that have been stamped in the approved lease contract, they can be declared on schedule in the fourth quarter reporting period. Accounting treatment:1) accrual and calculation of stamp duty payable in June 2022: Borrow: main business tax and additional loan: tax payable-stamp duty payable 2) When paying: Borrow: tax payable-stamp duty payable loan: bank deposit.