If the tax mantissa is less than 5 points, it is not counted, and if it is more than 5 points, it will be calculated and paid at 1 angle.

The Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty has corresponding provisions:

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.

If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.

? Extended data:

?

Relevant provisions of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:

Article 19 Taxpayers shall properly keep the tax payment receipts. The storage period of vouchers, if clearly stipulated by the state, shall be handled in accordance with the provisions; The remaining unspecified documents shall be kept for one year after completion of performance.

If a taxpayer who pays the stamp duty on schedule fails to pay or underpays the stamp duty within the tax payment period approved by the tax authorities, depending on the nature of the violation, if the circumstances are serious, his remittance license shall be revoked at the same time. ?

Twentieth for the use of first-class accounting forms, only the account book decals set up by the accounting department; In the form of hierarchical accounting, in addition to the accounting books of the accounting department, the subsidiary ledgers set up by the accounting department in other departments and workshops should also be accounted for according to regulations.

Baidu Encyclopedia-Provisional Regulations on Stamp Duty in People's Republic of China (PRC)