The taxpayers of stamp duty are the units and individuals listed in China's tax law who set up, receive and use vouchers. It mainly includes: the undertaker, bookkeeper, witness, receiver, user and issuer of various electronic taxable vouchers.

In other words, whether it is a unit or an individual, a liquor store or a self-employed, as long as they engage in the above matters, they must pay stamp duty.

General stamp duty does not need to be reported to the tax bureau. You can go to the tax bureau to buy a stamp ticket yourself, put a sticker on it according to the applicable tax rate, and then draw two lines on it with a black pen, indicating that this ticket can no longer be used.

If the amount to be paid is relatively large, you can go to the tax bureau to issue a one-time stamp.