When an enterprise has contract business, it generally involves the payment of stamp duty. Stamp duty paid by accountants is generally included in taxes, additional subjects and taxes payable when accounting.

Accounting entries for paying stamp duty

1. When an enterprise pays stamp duty directly,

Debit: taxes and surcharges-stamp duty

Loans: bank deposits

2. When an enterprise collects stamp duty,

Debit: taxes and surcharges-stamp duty

Borrow: Taxes payable-Stamp duty payable

3. When paying stamp duty,

Borrow: Taxes payable-Stamp duty payable

Loans: bank deposits

Stamp duty paid by enterprises can be directly included in the "taxes and surcharges" subject for accounting, and it is generally not required to be accrued. If the enterprise needs to accrue stamp duty, it can be accounted by the subject of "taxes payable" and need to be included in the subject of "taxes and surcharges".

How much is the stamp duty?

Stamp duty refers to a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges.

Stamp duty is a kind of behavioral tax, which is levied in two ways: ad valorem and specific quantity.

What vouchers do I need to declare for stamp duty?

1. Contract or documents of a contractual nature:

(1) purchase and sale contracts and cargo transportation contracts;

(2) Processing contracts and warehousing contracts;

(three) the construction project survey and design contract and loan contract;

(4) Construction and installation engineering contracts and property insurance contracts;

(5) Property lease contract, technology contract, etc.

2. Transfer of property rights.

3. Commercial account books.

4. Permission.

5. Other documents determined by the Ministry of Finance.