The process of declaring stamp duty in the electronic tax bureau is to open the electronic tax bureau of XX Province, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC); Click the menu I want to pay tax-declare tax-stamp duty declaration-declaration in turn to enter the initialization interface of enterprise stamp duty declaration; Enter the main interface of declaration, fill in according to the company's situation, and click Declaration; Click Tax Deduction and confirm the deduction.

Legal objectivity:

Article 2 of People's Republic of China (PRC) Stamp Tax Law

Taxable vouchers as mentioned in this Law refer to contracts, documents of property right transfer and business account books listed in the stamp duty rate table attached to this Law.

Article 5

Tax basis for stamp duty is as follows:

(1) The taxable basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax;

(2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax;

(3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books;

(4) The tax basis of securities trading is the transaction amount.

Article 6

If the taxable contract or property right transfer document does not specify the amount, the tax basis of stamp duty shall be determined according to the actual settlement amount.

If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the contract and transfer of property rights.