The reason why stamp duty should be paid is because all units and individuals who have signed books and received vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are taxpayers of stamp duty and should pay stamp duty in accordance with regulations. Listing certificate refers to the certificate that has legal effect in China and is protected by the laws of China.
The above documents, whether in China or abroad, shall be affixed with decals as required. According to the different bookends and payees of taxable vouchers, their taxpayers can be called undertakers, bookkeepers, pawnbrokers and payees respectively. All contracts, documentary evidence, etc. It is signed by two or more parties, and all parties are taxpayers.
For commercial account books, rights and licenses, bookkeepers and recipients are taxpayers. For contracts signed on behalf of a third party, the agent of the party concerned is responsible for decals, and the agent is the taxpayer.
Extended data:
The nature and characteristics of stamp duty;
(1) Financial bills with the nature of voucher tax and behavior tax: 53-year stamp duty plus stamp duty is a tax levied on taxable vouchers issued and collected by units and individuals, which has the nature of voucher tax. On the other hand, any kind of taxable economic voucher reflects a specific economic behavior. Therefore, taxing vouchers is essentially taxing economic behavior.
(II) Wide scope of taxation The taxation objects of stamp duty include all kinds of taxable vouchers in economic activities and economic exchanges. All units and individuals who set up account books and collect these vouchers are required to pay stamp duty, and its taxation scope is extremely wide. With the development of market economy and the gradual improvement of economic legal system, the phenomenon of establishing economic vouchers according to law will become more and more common. Therefore, the scope of stamp duty collection will be wider.
(3) The tax rate is low and the stamp duty is light. Compared with other taxes, the tax rate is much lower and the tax burden is lighter, which has the financial effect of collecting funds widely and accumulating many.
(4) Taxpayers complete their tax payment obligations by themselves. Taxpayers complete their tax obligations by calculating, purchasing and pasting tax stamps themselves, and cancel or collect tax stamps and vouchers by themselves. This is also very different from the payment methods of other taxes.
Reference: Baidu Encyclopedia-Stamp Duty