On the afternoon of June 29th, the Ministry of Finance issued an announcement on the implementation scope of stamp duty policy, which was officially implemented on July 1 2022, which is also the date when the Stamp Tax Law was officially implemented.
On June 24th, 2022, China National Intellectual Property Administration announced that the collection scope of the Stamp Tax Law did not include "rights and permits", and China National Intellectual Property Administration terminated the stamp duty collection business from July 1 2022.
In other words, starting from today, the real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments no longer need to be stamped one by one, so there is no need to pay stamp duty!
In addition, the tax bureau issued three announcements in succession: from July 1 day, the implementation requirements for stamp duty collection and tax declaration. Let's have a look!
Clear stamp duty collection and tax declaration
1, fill in the List of Stamp Tax Sources at will for declaration.
Taxpayers should fill in the list of tax sources for comprehensive declaration of stamp duty on property behavior according to the stamp duty taxable contract, property right transfer certificate and business account book. If the number of contracts is large and belong to the same tax item, the list of stamp duty sources can be consolidated and summarized.
If taxpayer Li Si declares and pays stamp duty quarterly, the taxable contract and property right transfer signed in the third quarter of 2022 are as follows:
During the tax declaration period of June 5438+00, 2022, the property behavior tax was fully declared, as shown in the following figure:
Taxpayer Li Si should pay stamp duty during the tax declaration period of June 5438+1 October 2022:110,000 * 0.3%+ 1 10,000 * 0.3%+50,000 * 0.5% = 5,800 yuan.
2. The amount listed in the taxable contract and the property right transfer document shall be determined at the end of the subsequent actual settlement. How should taxpayers declare stamp duty?
In economic activities, it is more common for taxpayers to declare in the first tax declaration period when concluding taxable contracts and property rights transfer documents, and to declare and pay stamp duty in the next tax declaration period after actual settlement.
3. Provisions on the specific tax payment period of stamp duty
Note: The specific tax payment period is determined by the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans in combination with the actual collection and management!
4. How do overseas units or individuals pay stamp duty?
If there is an agent in China, its domestic agent is the withholding agent. There is no agent in China, so taxpayers have to declare and pay stamp duty by themselves.
5. What should taxpayers do if they enjoy stamp duty concessions?
Taxpayers enjoy preferential stamp duty, which is consistent with the actual provisions, and implements "self-determination, declaration and enjoyment, and relevant information retention for future reference".