Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. Do you know if the advertising industry can be exempted from stamp duty? The following analysis is based on the case of network Bian Xiao, hoping to help you. Case introduction: Recently, the tax authorities found that an advertising company had doubts about the payment of stamp duty and personal income tax through the tax assessment system. After verification, the company is mainly engaged in the design, production, distribution and agency of various domestic advertising businesses. The income in the last two tax years was 28.72 million yuan and 603 1 10,000 yuan respectively; The financial statement "short-term loan" is 2 million yuan. According to the financial data provided by taxpayers, taxpayers only pay stamp duty on registered capital and account books; Personal income tax payment is 49 1 19.07 yuan and 37 1 1. 14 yuan respectively, showing a downward trend compared with income growth. According to the above doubts, the tax officials interviewed the person in charge of the unit's finance about the tax doubts, and told them that the advertising contract and loan contract are taxable vouchers and should pay stamp duty according to tax regulations; If individual investors fail to record dividend income in time, they shall pay back individual income tax on dividends, otherwise they shall bear corresponding legal responsibilities. Analysis of tax law: According to the Provisional Regulations on Stamp Duty, processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, and the tax basis is the amount of processing or contracting income; Loan contracts include loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending), and the tax basis is the loan amount. According to Article 64 of the Tax Administration Law, if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax. Accordingly, the advertising company violated the relevant laws and regulations because it failed to declare and pay the stamp duty and personal income tax in full. The tax authorities recovered the stamp duty of 49,939.48 yuan, personal income tax of 22,854.07 yuan and the late payment fee, and imposed a fine according to the tax administration law. The local tax department reminds taxpayers to pay attention to the management of small taxes, so as to avoid tax penalties due to non-performance of tax obligations. The above is about this legal knowledge, I hope I can help you. If you are unfortunate enough to encounter some thorny legal problems and have the idea of entrusting a lawyer, there are many lawyers on our website who can provide services for you. We also support online selection of lawyers in designated areas, and all of them have detailed information about relevant lawyers.