1. Contract or voucher with contractual nature: for this kind of voucher, the tax basis is the amount contained in the voucher.
2. Business account book: This account book is based on paid-in capital and total capital tax.
3. Certificates and auxiliary account books that do not record the amount: for business licenses, patent certificates, real estate licenses and other certificates that do not record the amount, as well as auxiliary account books such as diary account books and various subsidiary account books of enterprises, the tax is based on the number of vouchers or account books. Calculate the amount of stamp duty payable according to the number of vouchers or account books.
Taxpayers can fulfill their tax obligations by stamping or sealing documents. At present, stamp duty is only levied on vouchers listed in the Stamp Duty Ordinance.
According to relevant regulations, unit taxpayers should report and pay stamp duty to the competent tax authorities where their institutions are located; Individual taxpayers shall declare and pay stamp duty to the competent tax authorities where the taxable documents are located or where the taxpayers live.
For the transfer of real estate property rights, taxpayers should declare and pay stamp duty to the competent tax authorities where the real estate is located.
Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. The tax basis of Article 5 of People's Republic of China (PRC) Stamp Tax Law is as follows: (1) The tax basis of a taxable contract is the amount listed in the contract, excluding the listed value-added tax; (2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax; (3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books; (4) The tax basis of securities trading is the transaction amount. "
Do I need to declare stamp duty exemption for other business books?
Stamp duty on other business books also needs to be declared when it is tax-free, but it does not need to be paid. Just as small and micro enterprises are exempted from VAT, enterprises need to declare according to the facts first, and then reduce or exempt them during the declaration process, so that the tax authorities can grasp the accurate situation, such as how much they should pay and how much data they have.