Accounting No.22 2065438+2006 requires that business tax and surcharges be changed into taxes and surcharges, and stamp duty is also included in the accounting. Therefore, according to accounting standards, the current stamp duty is in taxes and surcharges.
Listed companies all want implementation of accounting standards, so if you look at the statements of listed companies, stamp duty is included in taxes and surcharges.
How to calculate the stamp duty of patent fees (the latest accounting treatment provisions for stamp duty) Under the accounting standards for small enterprises, there was stamp duty in the previous business tax and additional accounting scope, and later it was renamed tax and additional accounting.
In the enterprise accounting system, before stamp duty, it was on management expenses. The enterprise accounting system has no business tax and surcharges, only one main business tax and surcharges, so the previous accounting method is still maintained. Stamp duty is included in the management fee.