According to the nature of taxable documents, the tax basis of stamp duty is as follows:
1. Contract or certificate with contractual nature, subject to the amount contained in the certificate;
2. The business account book records the funds based on the paid-in capital and the total capital tax;
3. Photos of the right license with unspecified amount: business license, patent certificate, house property certificate, etc. , as well as the enterprise's diary books and various detailed books such as classification of books, are taxed according to the number of vouchers or books. Stamp duty is a tax levied on contracts, vouchers, documents, account books, rights permits, etc. Taxpayers fulfill their tax obligations by stamping or stamping documents.
At present, stamp duty is only levied on vouchers listed in the Stamp Duty Ordinance. According to the relevant regulations, taxpayers should declare and pay stamp duty to the competent tax authorities where their institutions are located; If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authorities where the taxable certificate is located or where the taxpayer lives. Where the property right of real estate is transferred, the taxpayer shall declare and pay stamp duty to the competent tax authorities where the real estate is located.
Do other business books need to be declared as follows for exemption from stamp duty:
Stamp duty on other business books also needs to be declared when it is tax-free, but it does not need to be paid. Just as small and micro enterprises are exempted from VAT, enterprises need to declare according to the facts first, and then reduce or exempt them during the declaration process, so that the tax authorities can grasp the accurate situation, such as how much they should pay and how much data they have.
To sum up, the tax basis of stamp duty business account books refers to the account books compiled by enterprises to record operating income, expenses and taxes in accordance with tax-related laws and regulations and the provisions of tax authorities, which are used to support enterprises in tax statistics, accounting and management, and are also an important basis for calculating stamp duty.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.