Can the electronic invoice of stamp duty be typed at home?

The electronic receipt for paying stamp duty can be printed on the company computer as the original attachment of the accounting voucher. After the online declaration by the local local tax bureau, the tax amount can be confirmed and paid under the premise of signing a tripartite agreement. After the payment is successful, you can print the electronic receipt. I. Definition:

Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.

2. taxpayer:

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Third, the scope of taxation:

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.

Fourth, tax exemption:

The following vouchers can be exempted from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;

(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;

(4) Interest-free and discount loan contracts;

(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

(6) the transfer of property rights signed by the enterprise due to restructuring;

(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;

(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.

The following items are temporarily exempt from stamp duty:

(1) agricultural and forestry crops and animal husbandry insurance contract;

(two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals;

(3) Share of investors buying and selling securities investment funds;

(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;

(5) individuals buy and sell houses.