Can stamp duty be paid once a year?

1. Stamp duty should be paid every month, not once a year, but accrued every month. 2. Stamp duty is a tax levied on the act of signing books and receiving legally effective certificates in economic activities and economic exchanges. 3. Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in the taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard. 1. What are the tax bases for enterprise stamp duty? 1. Contracts or vouchers with contractual nature shall be based on the amount contained in the vouchers. 2. The account books in which funds are recorded in the business account books shall be based on the total amount of "paid-in capital" and "capital reserve". 3, do not record the amount of housing property certificates, industrial and commercial business licenses, patent certificates and other rights license photos, as well as the enterprise's diary account books and various subsidiary account books such as classification of books, with the number of vouchers or account books as the tax basis. 4. Provisions on tax reduction and exemption. Receipts made by house owners for giving property to the government, social welfare units and schools are exempt from stamp duty. 5. Tax payment place, time limit and payment method. Stamp duty is paid at the time of receipt of taxable documents, at the time of signing contracts, and at the time of receipt of property transfer documents. Second, how to calculate the enterprise stamp duty 1. Purchase and sale contracts, the scope of collection: supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts, the calculation method: the purchase and sale amount recorded in the contract is * ‰, for example, the sales contract is 1, yuan, and the purchase contract is 8, yuan, so the stamp duty is = 2, *‰=6 yuan. 2. Processing contract, the scope of collection: processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, and the calculation method: processing or contracting income * ‰ For example, if the processing contract is 1,, the stamp duty = 1, *‰=5 yuan. 3. Survey and design contract of construction project, scope of collection: survey and design contract, calculation method: charging amount * ‰ For example, if the design contract is 1, yuan, stamp duty = 1, *‰=5 yuan. 4. Construction and installation project contract, scope of collection: construction and installation project contract, calculation method: contract amount * ‰ For example, if the installation project contract is 1, yuan, stamp duty = 1, *‰=3 yuan. 5. Property lease contract, the scope of collection: lease of houses, ships, airplanes, motor vehicles, machinery, appliances, equipment and other contracts, and the calculation method: lease amount *1‰. For example, if the lease contract is 1, yuan, stamp duty = 1, *1‰=1 yuan.