The reporting period of stamp duty is flexible, and taxpayers can choose to report monthly or quarterly according to the actual situation. If you choose to declare monthly, the taxpayer should calculate the stamp duty according to the taxable behavior that occurred in the month within the specified time of each month and declare and pay it. The quarterly declaration means that taxpayers will accumulate taxable activities in each quarter and make a one-time declaration and payment after the end of the quarter. Different filing cycles aim to provide taxpayers with more flexible tax management methods to adapt to the business characteristics and financial arrangements of different taxpayers.
Stamp duty collection scope:
1. Contract documents: including sales contracts, processing contracts, construction project contracts, etc.
2. Documentary evidence of property right transfer: such as real estate sales and equity transfer;
3. Operating account book: the accounting account book of the enterprise;
4. License of rights: including patent license contract and trademark license contract;
5. Bills: including bills of exchange, checks and promissory notes;
6. Securities: including stocks and bonds;
7. Other taxable documents: other documents subject to stamp duty according to laws and administrative regulations.
to sum up, the reporting period of stamp duty is flexible, and taxpayers can choose to report monthly or quarterly according to the actual situation to adapt to the business characteristics and financial arrangements of different taxpayers.
Legal basis:
Article 16 of the Stamp Tax Law of the People's Republic of China
Stamp duty is levied quarterly, annually or by time. In case of quarterly and annual taxation, the taxpayer shall declare and pay the tax within 15 days from the end of the quarter or year; Taxpayers shall declare and pay taxes within 15 days from the date when the tax obligation occurs. Stamp duty on securities transactions is paid weekly. The withholding agent of stamp duty on securities transactions shall declare the tax payment and the interest of bank settlement within five days from the end of each week.