Legal analysis: The calculation methods of stamp duty mainly include: 1. Vouchers with proportional tax rate. The calculation formula of stamp duty payable is: tax payable = taxable amount of taxable voucher × proportional tax rate. 2. For vouchers with fixed tax rate, the calculation formula of stamp duty payable is: tax payable = number of taxable vouchers × fixed tax rate. 3. For the account books in which funds are recorded in the business account books, the formula for calculating the tax payable of stamp duty is: tax payable = (paid-in capital+capital reserve) ×.5‰, and 4. Other account books are stamped one by one, with each 5 yuan. Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named because it is used to paste tax stamps on taxable certificates as a sign of tax payment.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.