Tax payment must be made online. The main taxes for small-scale taxpayers are value-added tax and corporate income tax.
1. Log in to the local tax system.
2. On the right side of the official website of the National Taxation Bureau, there is "Tax Service Hall Login"
3. Select "National Taxpayer Login" and enter
< p>4. After entering the taxpayer identification number and password to log in, you can file a tax return.Stamp tax declaration process for small-scale taxpayers: Log in to the electronic tax bureau, click on tax declaration, select the stamp tax declaration form, fill in the corresponding data in the tax calculation basis column of the declaration form, submit the declaration, and withhold the tax.
1. Open the local tax system, click on the user password method to log in, enter the user name and password, and click to log in;
2. The page will jump to the "Local Tax Electronic Tax Service Hall" ;Click "Declaration and Payment";
3. The page jumps to "Tax Declaration" and click "Declaration" after "Non-approved Tax Declaration";
4. The page will pop up "General declaration (non-approved tax)", select "stamp duty" for the collection item;
5. Select "Purchase and Sales Contract" for the collection item, and then click "Fill in the declaration form";
6 . After filling in, pull the page to the far right. "Tax to be paid (refunded) in this period" indicates the tax to be paid. Check whether it is correct;
7. After checking, click on the end of the page. "Declaration" below;
8. The page will jump to the confirmation form and check again;
9. After checking, click "Confirm" at the bottom of the page;
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10. After clicking "Confirm", the page will jump to the deduction interface. Click "Pay" at the bottom to withhold taxes;
11. Click "Pay" Afterwards, a "Payment Receipt" will pop up on the page. If the "Tax Treasury Return Code Information" is "Processed Successfully", it means that the stamp tax declaration and withholding were successful.
Scope of stamp duty collection
1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, property insurance, technology contracts Or a certificate with a contractual nature;
2. Property transfer documents;
3. Business account books;
4. House ownership certificate, industrial and commercial business license, Trademark registration certificate, patent certificate, land use certificate, license;
5. Other certificates for taxation determined by the Ministry of Finance;
Legal basis:
"Interim Regulations of the People's Republic of China on Stamp Duty"
Article 3 Taxpayers shall calculate the tax payable according to the proportional tax rate or the fixed amount per piece according to the nature of the taxable voucher. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations.
If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.