The input of general taxpayers is greater than the output, so do you still need to pay the water conservancy fund and stamp duty? If yes, what is the basis and how to calculate it?
The payment of water conservancy funds and stamp duty in our region depends on whether there is sales turnover, which has nothing to do with value-added tax.
The water conservancy fund is calculated at 0. 1% of the sales turnover, and the stamp duty is calculated at 0.03% of 50% of the product sales (0.03% of 80% of the processing income). The implementation is slightly different in different regions, please refer to local regions.