Answer: After logging in to the electronic tax bureau, click I want to pay taxes → declare and pay taxes and fees → property behavior tax → declare stamp duty in the function module of enterprise income tax comprehensive declaration package.
2. How do enterprises judge whether to apply "filing on time" or "filing on time" when collecting stamp tax source information of electronic tax bureau?
Answer: For taxpayers who declare on time, the system will automatically bring out the tax source information corresponding to 1 tax types, and taxpayers can add tax source information by clicking "Add Bank"; Taxpayers who declare by time are free to add tax source information.
Tip: Stamp tax identification information can be inquired in Jiangsu Electronic Taxation Bureau, and click My Information → Taxpayer Information → Tax (Fee) Identification Information module to inquire.
3. How to fill in the "Taxable Certificate Tax Number" when collecting stamp tax source information from the Electronic Taxation Bureau?
Answer: Taxable voucher tax number: No need to fill in. After the stamp tax source list is completed, the system will automatically generate it.
4. How to fill in the "Taxable VoucherNo." when collecting stamp duty information by the Electronic Taxation Bureau?
Answer: Taxable voucher number: fill in the number of the taxable contract, property right transfer certificate or business account book filled out by the taxpayer, and leave it blank if there is no number.
5. When collecting stamp duty information, how to fill in the "name of taxable voucher" and "quantity"?
Answer: Name of taxable voucher: fill in the specific name of taxable voucher;
Taxable voucher number: 1 when filling in taxable vouchers one by one, and the summary taxable voucher number when filling in summary taxable vouchers. When filling in taxable vouchers in consolidated summary, only taxable vouchers with the same tax items and highly similar contents can be consolidated.
6. How to fill in the "subheading" when the electronic tax bureau collects stamp duty information?
A: Subtitle: Fill in the collection subtitle of the corresponding tax item. It should be noted here that the subtitle corresponding to the property right transfer document is required, and the subtitle corresponding to other taxable contract tax items is optional. Among them, financial lease contract, sales contract, custody contract, warehousing contract, property insurance contract and business account book do not need to fill in subheads.
7. How to fill in the "Date of Establishment of Taxable Certificate" and "Actual Settlement Date" when collecting stamp tax source information from the Electronic Taxation Bureau?
Answer: Date of establishment of taxable certificate: Fill in the date of establishment of taxable certificate. When summarizing tax payment vouchers, the filing date of tax payment vouchers shall be the tax period.
Actual settlement date and actual settlement amount: to be filled in when the taxable contract and property right transfer document with undetermined tax amount are actually settled. Fill in the taxable contract, property right transfer certificate, actual settlement date and settlement amount. Click the actual settlement date or actual settlement amount, and a table will pop up, filling in the columns of actual settlement date and actual settlement amount. If the tax contract and the property right transfer document with undetermined tax amount have been settled for many times, you can add or delete lines, save and cancel the contents.
8 taxpayers enjoy the preferential treatment of "six taxes and two fees" halved. Do they need to choose the corresponding tax reduction and exemption nature code and project name in the tax source information collection?
A: No.
Tax exemption nature code and project name: required if there is tax exemption. According to the latest tax reduction and exemption policy code table issued by the tax authorities, fill in the most detailed tax reduction and exemption nature code.
Note: The preferential code of "six taxes and two fees" is not selected here.
9. Small-scale taxpayers can enjoy the preferential treatment of collecting stamp duty by half, but when collecting tax source information, they cannot choose the corresponding reduction code. How do they enjoy the preferential treatment of halving stamp duty?
A: Small-scale taxpayers can enjoy the preferential treatment of halving stamp duty. As long as you select Yes on the property behavior tax enterprise income tax comprehensive declaration package page, click the "tax source information synchronization" button after the tax source information is collected, and you don't need to select the tax reduction or exemption code.
10. Stamp duty declaration is approved quarterly. Can I apply for a monthly declaration instead?
A: No.
According to the Announcement of Jiangsu Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Adjusting the Payment Period of Stamp Duty (Announcement No.3 of Jiangsu Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022), I. Payment Period of Stamp Duty.
(1) The stamp duty on taxable contracts and property rights transfer documents can be declared and paid quarterly or by time, and the stamp duty on taxable business account books can be declared and paid annually or by time.
(2) Stamp duty on taxable vouchers of overseas units or individuals may be declared and paid quarterly, annually and every time. Taxpayers can choose the tax payment period within the above range, and once they choose, they cannot change it within a tax year. "
1 1. There is no contract for the sale of goods between enterprises. Is it necessary to declare and pay stamp duty?
A: According to the second paragraph of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Implementation of Stamp Duty Policy (Announcement No.22 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022): "If there are orders, purchase orders and other documents that clearly define the rights and obligations of buyers and sellers, and there is no separate sales contract, stamp duty shall be paid in accordance with the regulations."
12. Is it necessary to pay stamp duty on the power supply contract signed between the power grid and users?
A: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Policies on Stamp Duty (Caishui [2006] 162), "II ... The power supply contract signed between the power grid and the users is not a voucher for listing tax, so stamp duty is not levied."
The operating instructions of the stamp duty declaration process can be found in the column of Electronic Taxation Bureau → Notice Announcement → Notice Announcement of Policies and Regulations.