1. Units and individuals that sign and receive taxable vouchers of stamp duty in People's Republic of China (PRC) shall declare stamp duty when signing contracts, signing documents, opening account books and receiving vouchers.
2. Submitted materials: 2 copies of stamp duty tax declaration (report).
3. Submit the materials to the Tax Service Office of the Provincial Taxation Bureau or the online tax service office.
4, complete information, in line with the statutory form, fill in the content is complete, the tax authorities immediately after accepting.
5, the tax authorities feedback the declaration results.
Extended data
Small-scale taxpayers can enjoy tax relief when they declare stamp duty.
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13),
Article 3 It shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in their respective regions and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax scope.
Article 4 Small-scale VAT taxpayers who enjoy resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and other local education surcharge preferential policies according to law can enjoy the preferential policies stipulated in Article 3 of this Notice.
According to the Notice of Hebei Provincial Department of Finance and Hebei Provincial Taxation Bureau on the Tax Policy of Small-scale VAT Taxpayers (Ji Cai Shui [2065438+09] No.6):
"In order to implement the decision of the State Council of the CPC Central Committee to reduce taxes and fees in a wider range, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises (Cai Shui [2065 438+09] 13), with the consent of the provincial government, the resource tax (excluding water resource tax), urban maintenance and construction tax and property tax of small-scale VAT taxpayers will be reduced.
State Taxation Bureau Hainan Provincial Taxation Bureau-Stamp Duty Declaration
Are there any preferential policies for stamp duty of small-scale taxpayers?