Legal analysis: There are four ways to pay stamp duty. 1. Decal method: The taxpayer shall calculate the tax payable by himself according to the regulations, purchase printed bills and paste them on taxable vouchers, and stamp each bill and voucher at the joint for cancellation or cancellation. 2. Use the payment book instead of the decal method: if the taxable amount of a taxable voucher exceeds 5 yuan, you should apply to the local tax authorities for paying the tax with the payment book or the tax payment certificate, and stick one of them on the voucher or the tax authorities will stamp the tax payment stamp on the voucher instead of the decal. 3. Summary payment method on schedule. 4. Withholding and remitting method. The withholding agent is different from the collecting agent. The withholding agent does not hold the taxpayer's income and cannot deduct the tax payable from the taxpayer's income. The withholding agent holds the taxpayer's income, so he can deduct the taxpayer's tax payable and pay it on his behalf. Place of stamp duty payment: stamp duty can be paid at the local tax bureau. 1. Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and sticks up printed bills (hereinafter referred to as decals) at one time. Stamp duty can also be entrusted to collect stamp duty, and the tax authorities entrust the units that issue or handle taxable vouchers to collect stamp duty on their behalf. 2. Stamp duty is a kind of tax levied on books and receipts in economic activities and economic exchanges. It belongs to a kind of voucher tax with behavioral nature. 3. Under any of the following circumstances, the competent tax authorities may verify the tax basis of the taxpayer's stamp duty: (1) Failing to establish the Register of Stamp Duty Taxable Certificates as required, or failing to truthfully register and completely preserve the tax payable certificates; (2) Refusing to provide tax payment vouchers or not providing tax payable vouchers truthfully, resulting in an obviously low tax basis. (3) Failing to submit a report on the summary payment of stamp duty within the time limit stipulated by the competent tax authorities by adopting the method of summary payment on schedule, and failing to report within the time limit ordered by the competent tax authorities, or the competent tax authorities find that taxpayers have failed to summarize the payment of stamp duty according to the regulations during the inspection.
Legal basis: Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration
Article 45 The tax payment vouchers mentioned in Article 34 of the Tax Collection and Administration Law refer to various tax payment certificates, payment notes, tax stamps, tax deduction (collection) vouchers and other tax payment certificates.
without the designation of the tax authorities, no unit or individual may print tax payment vouchers. Tax payment vouchers shall not be lent, resold, altered or forged.
The style and management measures of tax payment vouchers shall be formulated by State Taxation Administration of The People's Republic of China.
article 68 if a taxpayer pays the tax within the time limit stipulated by the tax authorities after taking tax preservation measures, the tax authorities shall lift the tax preservation within one day from the date of receiving the tax or the tax payment receipt transferred back by the bank.