When should stamp duty be declared and what are the methods of paying stamp duty?

All stamp duty tax return reporting units should file reports on a quarterly basis and submit a stamp tax tax return form or supervision sales report form to the local local taxation bureau within 10 days after the end of each quarter.

1. How are the declaration deadlines and tax payment deadlines for stamp duty determined?

Declaration time: All stamp tax paying units should submit declarations on a quarterly basis and report to the tax authorities within ten days after the end of each quarter. The local tax authority shall submit a stamp tax return form or a supervisory representative report form. Agencies, groups, military units, schools and other stamp duty paying units that only handle tax registration can declare the previous year's taxes to the local tax authorities before the end of January of the following year.

The taxable period for stamp duty is stamped and paid when the stamp duty taxable certificate is issued and received. For entities that implement collective payment of stamp duty, the maximum payment period shall not exceed one month.

2. What are the methods of paying stamp duty?

Stamp tax is paid by taxpayers who calculate the tax payable by themselves in accordance with regulations, purchase and affix all tax stamps (hereinafter referred to as decals) at one time.

Stamp tax can also be collected on an entrusted behalf. The tax authorities entrust the unit that issues or handles taxable certificates to collect stamp tax on their behalf.

No payment after marriage

On February 20, 2012, the Tax Service Department of the State Administration of Taxation provided answers to hot tax consultation issues, clarifying that stamp tax does not need to be paid on a couple’s pre-marital property and the addition of names after marriage.

According to Article 5 of the "Implementation Rules of the Interim Regulations on Stamp Duty", the property rights transfer documents mentioned in Article 2 of the Interim Regulations. The "Marriage Law" stipulates that after marriage, it is agreed that the property of one party can be converted into joint property. Therefore, the property of a couple before marriage and the addition of names after marriage are a kind of property disposal behavior between husband and wife, and it is a decision between husband and wife on the property relationship. An agreement does not represent a change in property rights, nor is it an ordinary gift relationship in the general sense. Therefore, according to the current regulations, it does not fall within the scope of taxation stipulated in Article 5 of the "Implementation Rules of the Interim Regulations on Stamp Duty" and does not need to pay stamp duty.

Pay stamp duty with electronic account books

According to the relevant regulations of the "Implementing Rules of the Tax Collection and Management Law", taxpayers engaged in production and operation must, within 15 days after receiving the business license, pay the stamp tax according to the national Relevant regulations set up account books. The account books here mainly include general ledgers, detailed accounts, journals and auxiliary account books.

According to the relevant regulations of the "Implementation Rules of the Interim Regulations on Stamp Duty", the account book recording funds in the tax item and tax rate table refers to the general ledger book containing the original value of fixed assets and self-owned working capital. Or a specially set account book that records the original value of fixed assets and its own working capital.

The "Notice of the State Administration of Taxation on Stamp Tax Issues on Capital Account Books" stipulates that after a production and business unit implements the "Two Provisions", the stamp tax calculation basis for its "account books recording funds" must be modified to "actual The total amount of "received capital" and "capital reserve".

There are also regulations. After an enterprise implements the "Two Provisions" and activates new account books, if the total amount of its "paid-in capital" and "capital reserve" is greater than the original discounted funds, it needs to be increased according to the increase. Partially subsidized stamps.

Based on the above regulations, when using computers for accounting, when printing account pages and binding account books through computer output, a decal of five yuan is required per piece. When should stamp duty be declared?

1. All stamp duty tax return reporting units should file reports on a quarterly basis and submit the "Stamp Duty Tax Return Form" or "Supervision Sales Report Form" to the local local taxation bureau within 10 days after the end of each quarter.

2. Agencies, groups, military units, schools and other stamp duty paying units that only handle tax registration can declare the previous year's taxes to the local tax authorities before the end of January of the following year.

Declaration and payment of stamp duty

For tax payment, the tax authority has an account with the local treasury (the tax is collected from the treasury) on the tax payment form. Just go to the bank where your unit has an account to pay. The tax bureau has the tax treasury. According to the specific regulations, call a tax specialist to find out what methods are available for paying stamp duty?

For those with a large amount of tax payable or frequent decals, the tax law also stipulates the following two tax payment methods: The first method is to replace decals with a payment letter or tax payment voucher. If the tax payable on a voucher exceeds 500 yuan, the taxpayer should apply to the local tax authority to fill in a payment certificate or tax payment certificate, and affix one of the copies to the voucher or the tax authority will add a tax payment mark on the voucher instead of a decal. . The second method is to collect payments on a periodic basis. If the same type of taxable voucher needs to be stamped frequently, taxpayers can decide whether to pay stamp tax in a lump-sum manner based on the actual situation. The deadline for collective payment is one month. Taxpayers who adopt the periodic summary payment method should inform the competent tax authorities in advance. Once the payment method is selected, it cannot be changed within one year.

Units and individuals who create and receive certificates listed in the "People's Republic of China" within the territory of the People's Republic of China are all taxpayers of stamp tax and should pay stamp tax in accordance with regulations. . Specifically, they are: 1. The person who makes the contract, 2. The person who establishes the certificate, 3. The person who sets up the account book, 4. The recipient, and 5. The user.

The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations, and there are five categories:

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, Goods transportation, warehousing, loans, property insurance, technical contracts or contractual vouchers;

2. Property transfer documents;

3. Business account books;

4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other tax certificates determined by the Ministry of Finance;

It used to be a decal. Go to the tax bureau to buy a ready-made tax stamp and stick it on. Nowadays, stamp tax is generally paid when declaring online based on income or contract amount. After getting the tax stamp, make an account loan: Management fee loan: Bank deposit can be used. What are the regulations on the payment method of stamp tax?

1. According to the "Interim Regulations of the People's Republic of China on Stamp Duty" (Decree of the State Council) No. 11):

Article 5: "Stamp tax shall be paid by taxpayers who shall calculate the amount of tax payable by themselves in accordance with regulations, purchase and affix all tax stamps (hereinafter referred to as decals) at one time. In order to simplify decals If the amount of tax payable is large or the number of stamps is frequent, the taxpayer may apply to the tax authorities to replace the stamps with a payment note or pay them in a lump sum on a regular basis. ”

Article 6 “Tax stamps. It shall be affixed to the taxable voucher, and the taxpayer shall stamp or cancel it at the seam of each tax stamp. The tax stamps that have been affixed shall not be reused. ”

2. According to the " The provisions of the "Detailed Implementation Rules of the Interim Regulations of the People's Republic of China on Stamp Duty" (Ministry of Finance Files (88) Cai Shui Zi No. 255):

Article 20 "After affixing a tax stamp on the taxable voucher, the That is, log out. If the taxpayer has a seal, stamp it to log out; if the taxpayer does not have a seal, you can use a pen (ballpoint pen) to draw a few horizontal lines to log out. The log out mark should intersect with the seam. The transfer point between tax stamps and vouchers and tax stamps.”

Article 21: “If the tax payable on a voucher exceeds 500 yuan, you should apply to the local tax authority to fill in a payment form. Or a tax payment certificate, one of which must be affixed to the voucher or the tax authority may add a tax payment mark on the voucher instead of a decal. ”

Article 22 “The same type of taxable vouchers must be decaled frequently. If required, the tax authority shall apply to the local tax authority for the consolidated payment of stamp tax on a scheduled basis. The tax authority shall issue a remittance license to the unit approved for consolidated payment of stamp tax. The time limit for consolidated payment shall be determined by the local tax authority, but the maximum period shall not exceed one month. .

”

3. According to the provisions of the "Notice of the Ministry of Finance

and the State Administration of Taxation on Changes in the Management Measures for the Periodic Consolidation and Payment of Stamp Duty" (Caishui [2004] No. 170), the "People's Republic of China* **Article 22 of the Implementation Rules of the Interim Regulations on Stamp Duty of the People's Republic of China" "If the same type of taxable voucher needs to be decaled frequently, an application should be made to the local tax authority for the collective payment of stamp tax on a regular basis. The tax authorities shall issue a remittance payment license to entities that have approved the collective payment of stamp duty. The provision that the period limit for consolidated payment shall be determined by the local tax authorities, but the maximum period shall not exceed one month" is changed to "If the same type of taxable vouchers requires frequent stamping, taxpayers may decide whether to adopt periodic consolidated payment based on the actual situation. by way of stamp duty. The deadline for collective payment is one month. Taxpayers who adopt the periodic summary payment method should inform the competent tax authorities in advance. Once the payment method is selected, it cannot be changed within one year." How to declare corporate stamp duty and when to pay it?

01. Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing , property insurance, technology contracts or vouchers of a contractual nature;

02. Property transfer documents;

03. Business account books;

04. Rights, License;

05. Other tax certificates determined by the Ministry of Finance

The above are the stamp tax payable certificates stipulated in the "Interim Regulations on Stamp Duty"

So even if you have no contract or invoice, the local tax bureau will calculate and pay stamp tax based on 70% of your monthly purchase and sales amount.

As long as there are the above taxable behaviors or taxable If you need a certificate, you need to pay stamp duty and declare it online every month.