New enterprises pay water conservancy funds according to actual sales income or operating income. Sales revenue and operating income are data in accounting statements. The former does not include value-added tax, while the latter includes business tax. ?
Stamp duty belongs to property and behavior tax, which is related to property or behavior, such as signing a house purchase contract and setting up accounting books. And it is paid as soon as it happens, which may be before or after other taxes, and there is no fixed time requirement.
Stamp duty is a kind of tax levied on the act of binding and receiving legally effective certificates in economic activities and economic exchanges. Named after stamping the taxable certificate as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who bind and receive prescribed economic vouchers in China.
Extended data:
Matters needing attention in reporting stamp duty:
1, stamp duty declaration has a specified time period. Generally speaking, the stamp duty of the previous year was declared on June 65438+1October/kloc-0 1- 10/0, and the stamp duty was declared on the local tax website-tax declaration-comprehensive declaration.
2. When reporting stamp duty, you need to pay relevant fees. When declaring stamp duty, if the amount of stamp duty payable is less than that in 500 yuan, you can bring the original contract/voucher to the local tax hall or the agency bank to buy stamp duty tickets and stamp them for cancellation.
4. If the amount of stamp duty payable is higher than that of 500 yuan, you need to bring the contract certificate and the original, and report the stamp duty to the higher-level local tax comprehensive tax declaration hall.
5. Taxpayers should pay stamp duty in time. If they fail to declare stamp duty in time, they may be liable.
Baidu Encyclopedia-VAT
Baidu encyclopedia-income tax
Baidu encyclopedia-water conservancy fund
Baidu encyclopedia-stamp duty