In accordance with the provisions of the tax law, those who use computers for accounting, and those who use computers to print account pages and bind account books, in accordance with the provisions of laws and regulations, are subject to an additional levy of five yuan per piece.
Stamp duty is a kind of tax levied on the establishment and receipt of legally effective certificates in economic activities and economic exchanges. Named after stamping the taxable certificate as a tax payment sign.
Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.
What are the scope of company stamp duty?
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
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.
Do you need to pay stamp duty for electronic invoices? On the whole, in fact, through the relevant introduction materials explained by Mr. Bian Xiao, I believe everyone knows that enterprises should apply for five-yuan electronic invoices according to the number of pieces; If you have any questions about stamp duty information after reading the above materials, Mr. Bian Xiao suggests that you can go to this website to search for relevant materials for learning. Welcome you to study on this website.