Mainly compare the contents of the "Stamp Duty Item and Rate Table" to see if there are any taxable items that have not been declared this year:
1. Business account books?
Production and operation The account books used to record funds will be discounted at 0.5‰ of the total amount of paid-in capital and capital reserves. Other account books are decaled at 5 yuan per piece;
2. Rights and licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land issued by government departments The certificate of use is decaled at RMB 5 per item
3. Other items that are omitted to declare in the "Stamp Duty Item and Rate Table"
If you usually omit declaration, you can declare it in the stamp tax year
p>The specific process of stamp tax declaration is:
1. First log in to the Electronic Taxation Bureau, and after entering the Electronic Taxation Bureau, click on declaration and payment;
2. Enter the payment declaration interface Then, select the stamp tax item;
3. The taxpayer enters the contract amount of the corresponding item and selects the tax rate;
4. If there is any exemption or prepayment amount, fill in the amount Corresponding column;
5. Select Yes or No at the end of the table for self-declaration. Selecting Yes represents the reporting by personnel within the enterprise. After choosing whether to declare it yourself, fill in the ID number of the person handling it;
6. After checking that it is correct, click Declaration;
7. If there are taxes that need to be paid, continue to withhold them Pay taxes. Otherwise, the declaration ends.
How is stamp duty calculated?
Stamp duty is levied on a quarterly, annual or per-time basis. If tax collection is implemented on a quarterly or annual basis, taxpayers shall declare and pay taxes within 15 days from the end of the quarter or year; Pay taxes. Stamp tax on securities transactions is paid on a weekly basis. The withholding agent for stamp tax on securities transactions shall declare the payment of tax and bank settlement interest within five days from the end of each week. Stamp tax can be paid by affixing a tax stamp or other tax payment certificates issued by the tax authorities in accordance with the law. If a tax stamp is affixed to a taxable voucher, the taxpayer shall stamp or cancel it by stamping or canceling it at the seam of each tax stamp.
In summary, the relevant policies on how to declare stamp duty have been clarified. You can declare taxes online or directly to the government agency.
Legal basis:
"Provisional Regulations of the People's Republic of China on Stamp Duty"
Article 3 Taxpayers shall, according to the nature of the taxable voucher, respectively Calculate the tax payable based on a proportional tax rate or a fixed amount per piece. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations.
If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.