How to declare the stamp duty annual report of small and micro enterprises

1, open the local tax system, click the user password to log in, enter the user name and password, and click Login;

2. The page will jump to "Local Tax Electronic Tax Service Hall"; Click "declare payment";

3. The page jumps to "tax declaration", and after "declaring non-approved taxes", click "declare";

4. "General declaration (non-approved tax)" will pop up on the page, and "Stamp Duty" will be selected for the collection item;

5. Select "Purchase and Sales Contract" for the collection item, and then click "Fill in the Declaration Form";

6. After completing the form, pull the page to the far right. "Current tax payable" refers to the tax payable, and check whether it is correct;

7. Click "Declaration" at the bottom of the page after verification;

8. The page will jump to the confirmation form and check again;

9. Click "Confirm" at the bottom of the page after verification;

10. After clicking "Confirm", the page will jump to the deduction interface, and click "Pay" below to withhold and pay taxes;

1 1. Click "Payment" and the page will pop up "Payment Receipt". If "successful processing" means successful stamp duty declaration and withholding.

Scope of stamp duty collection

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;

legal ground

People's Republic of China (PRC) tax collection management law

Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.

Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities. Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate. When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.