1, stamp duty has a late fee. Failing to declare on time according to the facts, the tax collection organ shall, in addition to making up the unpaid stamp duty and punishing it according to the provisions of the stamp duty violation punishment, also charge a late fee according to the provisions of the tax administration law, which shall be calculated from the date when the tax declaration period stipulated by the tax authorities expires. A late fee of five ten thousandths shall be added daily.

2. Legal basis: Article 6 of the Provisional Regulations of the People's Republic of China on Stamp Duty.

A tax stamp shall be affixed to the tax payable certificate, and the taxpayer shall stamp the riding seam of each tax stamp for cancellation or cancellation.

Stamp stamps that have been pasted shall not be reused.

Article 13

Taxpayers who commit one of the following acts shall be punished by the tax authorities according to the seriousness of the case:

(1) If the tax receipts are not affixed or less affixed, the tax authorities may, in addition to ordering them to subsidize the tax receipts, impose a fine of less than 20 times the amount of the tax receipts that should be subsidized;

(two) in violation of the provisions of the first paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 10 times the amount of the tax stamps that have not been cancelled or cancelled;

(three) in violation of the provisions of the second paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 30 times the amount of reused tax stamps.

Whoever forges a tax stamp shall be submitted by the tax authorities to the judicial organs for criminal responsibility according to law. Article 4 The following vouchers are exempt from stamp duty:

(1) A copy or a copy of the voucher for which stamp duty has been paid;

(two) the property owner gave the property to the government, social welfare units and schools;

(3) Other certificates of tax exemption approved by the Ministry of Finance. Article 5 Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and affixes a stamp (hereinafter referred to as decal) at one time.

In order to simplify the procedures of decals, if the tax payable is large or the number of decals is frequent, the taxpayer may apply to the tax authorities and take the method of replacing decals with payment books or collecting and paying them on schedule.

2. What are the types of stamp duty collection?

1, purchase and sale, processing contract, construction project survey and design, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;

2, the transfer of property rights;

3. Business account books;

4, housing property certificate, business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other vouchers for taxation determined by the Ministry of Finance.