2. Business accounts with cash records shall be based on the sum of paid-in capital and capital reserve.
3. Warrants with unspecified amount: business license, patent certificate, house title certificate, etc. , as well as the journal and various subsidiary ledger of the enterprise, are taxed according to the number of vouchers or account books.
How much is the stamp duty on account books?
Stamp duty on account books means that the commercial account books under stamp duty belong to financial account books, which are established in accordance with accounting standards and reflect the operation of enterprises. According to the contents reflected by business account books, they are divided into two categories in tax items, one is the account book for recording funds (referred to as fund account book), and the other is other business account books. In this case, it is easy to use two tax methods: tax by quantity and tax by piece.