Stamp duty is a common tax in daily life, and it is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. At present, stamp duty does not need to be declared on a monthly basis, but on a quarterly basis.

The policy basis is as follows:

According to the document "Announcement of Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Implementing Comprehensive Declaration" (Announcement No.7 of Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2020), stamp duty will be levied quarterly or per time from 2020 10. Paying stamp duty on schedule shall be reported quarterly.

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

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

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