The steps for making accounting entries for stamp duty in 2022 are as follows:
Stamp duty refers to a type of tax levied on the act of entering into and receiving legally valid certificates in economic activities and economic transactions. Tax. Stamp tax is a behavioral tax and is calculated based on the transaction amount recorded in the contract or the number of taxable economic documents.
Taxpayers refer to taxpayers who receive and enter into taxable certificates that are legally binding in China; individuals and entities that conduct securities transactions in China are taxpayers of stamp tax and must pay stamp tax in accordance with the law. The withholding agent refers to the securities registration and clearing agency responsible for stamp tax on securities transactions.
Business account books: other business account books, capital account books;
Rights and licenses: business license, real estate certificate, trademark registration certificate, patent certificate;
1. First, include the accrued stamp duty amount into the tax and additional accounts and the tax payable account.
2. At the end of the month, the balance of taxes and additional accounts will be directly transferred to the current year's profit account.
3. Next, carry forward the balance of this year's profit account to the undistributed profit account.
4. Finally, the stamp duty is actually paid, the tax payable account is offset, and the operation is completed.
The scope of stamp duty tax includes: contracts: sales, financial leasing, borrowing, leasing, construction projects, contracting, transportation, custody, technical contracts, warehousing, property insurance;
Transfer of property rights Documents: Documents for the transfer of land use rights; documents for the transfer of ownership of structures, copyrights, buildings and other buildings, equity, exclusive rights to trademarks, patents, and rights to use proprietary technology;