Books recorded by stamp duty include:

1. Capital account records the sum of capital and capital stock. After stamp duty, if the number of two subjects does not increase in the next year, there is no need to post stamps every year.

Tax payable in the capital account book recorded in the enterprise account book = (paid-in capital+capital reserve) * ,5%;

2. Cash and bank journals belong to General ledger, and the stamp duty of each chapter is 5 yuan.

3. If the capital account is greater than the stamp duty, the unit will declare and pay the stamp duty at the local tax authorities, and the land tax will issue stamp duty vouchers. Please consult the local tax authorities for specific declaration procedures.

4. The stamp is attached to the upper right corner of the title page of the account book and crossed out. Or through the online declaration, the tax bureau window to declare the payment method.

1. According to the provisions of the Notice of the State Administration of Taxation on Stamp Duty on Financial Books (No.25 [1994] 25 of the State Administration of Taxation), the tax base of the stamp duty on the Capital Account Book will be changed after the production and business operation units implement the "two provisions". The total amount of the two items "capital" and "capital stock". Therefore, the stamp duty of the newly established company's capital account should be declared as unregistered capital within the month of capital. The stamp duty is based on the total amount of "real capital" and "capital accumulation", and the tax rate is 5/1,

2. According to the regulations of State Taxation Administration of The People's Republic of China on some specific issues of stamp duty ((1988) Guo Shui Land No.25), it was not recorded when opening a new account. Corresponding to the quota. Therefore, when the company changes the fund account book every year, if the total amount of "capital collection" and "equity" is increased, the amount of decals will be increased; If it is not increased, there is no need to pay stamp duty on the annual fund account book or 5 yuan quota.

3. according to article 5 of the provisional regulations on stamp duty, the provisional regulations on stamp duty, article 14 and article 21 of the regulations, article 6 and article 14, the new unit shall calculate the amount of stamp duty. AX The ratio of "capital" to "capital stock" is 5/1 according to the total proportion. If the tax is below 5 yuan, buy tax stamps and stamp or smear stamps on the seats of each tax bill. If the tax payment exceeds that of 5 yuan, the local tax authorities shall apply for paying the tax payment book or complete tax certificate, one of which is attached to the certificate or the certificate of the local tax authorities. Add stamp duty signs instead of decals.