Accounting entry of stamp duty
1. Self-decal according to the contract:
Borrow: taxes and surcharges
Loans: bank deposits
2. Summary payment:
Calculate expiration time:
Borrow: taxes and surcharges
Loan: Taxes payable-Stamp duty payable
When handing in:
Borrow: Taxes payable-Stamp duty payable
Loans: bank deposits
3 enterprises should pay stamp duty according to the approved levy:
Calculate expiration time:
Borrow: taxes and surcharges
Loan: Taxes payable-Stamp duty payable
When handing in:
Borrow: Taxes payable-Stamp duty payable
Loans: bank deposits
What is stamp duty?
Stamp duty refers to a kind of tax levied on the act of concluding and receiving legally effective documents in economic activities and economic exchanges. Stamp duty belongs to behavior tax, and it is based on the transaction amount recorded in the contract or the number of taxable economic documents.
1. Taxpayer refers to a legally binding taxable voucher that is collected and concluded within the territory of China; Individuals and units engaged in securities trading in China are taxpayers of stamp duty and should pay stamp duty according to law.
2. Withholding agents refer to the securities registration and settlement institutions that pay stamp duty on securities transactions.
The scope of stamp duty is as follows:
1. Contract: buying and selling, financial leasing, borrowing, leasing, construction engineering, contracting, transportation, warehousing, technical contract, warehousing and property insurance;
2. Certificate of property right transfer: certificate of land use right transfer and transfer; Building ownership, copyright, transfer of buildings such as houses, equity, exclusive right to use trademarks, patents and proprietary technology;
3. Business account books: other business account books and fund account books;
4. Rights and license photos: business license, immovable property certificate, trademark registration certificate and patent certificate;
5. Securities trading.