1, enter the website of the Provincial Local Taxation Bureau;
2. Click on the link between tax return and unapproved tax return to enter the interface of unapproved tax return;
3. Select the items to be declared for stamp duty;
4. Fill in the tax declaration data;
5. Click "Calculate Tax" and the system will calculate tax automatically;
6. Otherwise, click the "give up" button to exit the declaration.
Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges.
Those that need to pay stamp duty include:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance.
To sum up, account book stamp duty is actually a business account book for paying stamp duty, and it also refers to the financial accounting account book for recording production and business activities of units or individuals, including account books and other account books for recording funds.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" forty-third.
If the tax authorities abuse their powers and take tax preservation measures or compulsory measures illegally, or take improper tax preservation measures or compulsory measures, thus causing losses to the legitimate rights and interests of taxpayers, withholding agents and tax payment guarantors, they shall be liable for compensation according to law.
Article 44
Taxpayers or their legal representatives who are in arrears need to leave the country, they shall settle the tax payable, late payment fees or provide guarantees to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.