1. Under the Accounting Standards for Business Enterprises, stamp duty does not need to be accrued. When paid, it will be directly included in the management expense account.
2. The specific accounting entries are:
Debit: management expenses-stamp duty
Credit: bank deposits
3. In China Units and individuals who create and receive certificates listed in the "People's Republic of China" within the territory of the People's Republic of China are all taxpayers of stamp tax and must pay stamp tax in accordance with regulations. Specifically: the person who makes the contract, the person who establishes the evidence, the person who sets up the account book, the person who receives it, and the person who uses it.
4. The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations. There are five categories:
1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property Leasing, transportation of goods, warehousing, borrowing, property insurance, technical contracts or vouchers of a contractual nature;
2. Property transfer documents;
3. Business account books;
p>
4. House property rights 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.