1, the taxpayer logs in to the electronic tax bureau, opens the stamp duty declaration page, and finds out whether the six taxes and two fees reduction policy for small and micro enterprises is applicable in this period in the main declaration table, and checks Yes.

2, in the report list, select the schedule of tax reduction and exemption details.

3. Open the declaration schedule, select stamp duty reduction in the column of the nature code and project name, and the system will automatically calculate the tax reduction.

4. The information on halving the stamp duty has been completed in the main table and the attached table. Click Declare.

Article 1 of the Law of the People's Republic of China on Resources Tax states that units and individuals that develop taxable resources within the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China are taxpayers of resource tax and shall pay resource tax in accordance with the provisions of this Law.

The specific scope of taxable resources shall be determined by the Table of Tax Items and Rates of Resource Taxes attached to this Law (hereinafter referred to as the Table of Tax Items and Rates).

Article 2 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax states that all units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers) and shall pay urban maintenance and construction tax in accordance with the provisions of this Ordinance.