The relevant provisions of the latest stamp tax law have come: stamp duty is levied quarterly, annually or every time.
Quarterly declaration, the first tax declaration period is July-September,
The reporting period is 2022 10, that is, this month.
Stamp duty declaration process
1. Open and log in to Jiangsu Electronic Taxation Bureau, as shown in the figure below. Click on the I want to pay taxes-tax declaration and payment-property behavior tax and enterprise income tax comprehensive declaration package at the top of the home page to enter the declaration form.
Or you can also find the stamp duty declaration form under My To-Do list on the homepage of the Electronic Taxation Bureau, and click the declaration button at the back to enter.
2. After entering the property behavior tax enterprise income tax comprehensive declaration package, find the stamp duty report in the property behavior tax declaration module that needs to be declared this month, and then click the tax source collection button on the right.
After entering the interface of tax source collection, you can query tax source information, add tax source information, void tax source information, comprehensive tax declaration and other operations at the top left of the page.
3. Enter the tax collection interface.
The red box in the above picture is the stamp duty tax declared on schedule, which needs to be filled in according to the actual situation, and all the columns with * in red should be filled in.
pay attention to
Although there are so many options, in fact, you can only fill in these items:
Taxable voucher name: contract name, such as printer sales contract.
Taxable voucher quantity: contract quantity; If you don't know, fill in 1
Tax Item: automatically carried by the system, without filling in.
Subtitle: Manual selection; If it is blank, it means that the current tax item has no subheads, so it can be left blank.
Tax Period Start and End: brought automatically by the system, without filling in.
Date of establishment of tax payable certificate: the date of signing the contract, filled in according to the facts.
Taxable amount: the contract amount (excluding tax depends on whether it is indicated in the contract, and it is not included if it is indicated).
4. After filling in the tax source information, click the Save button at the top left. After saving successfully, click the comprehensive tax return to return to the home page of tax statements of financial banks.
5. Go back to the home page of the declaration form and take three steps:
The first step is to check the report to be declared, that is, the tax source stamp duty return just collected on schedule.
The second step is to check whether the "six taxes and two fees" policy at the top automatically jumps and whether it jumps correctly.
Step 3: Click the button of tax source information synchronization above.
6. After successful synchronization, we can see that the tax source just collected has correctly brought out the taxable amount. Because it is in line with the policy of halving "six taxes and two fees", the tax reduction and exemption here is exactly half, and the remaining half is the tax refund that the policy needs to pay.
No problem, then click on the top left corner to declare.
7. After the declaration is successful, you can operate in the tax-related query on the left. Whether it's payment or cancellation, printing vouchers or something, it's the same as before, so I won't go into details.
Matters needing attention in declaration
1. Why is the stamp duty not discounted? It used to be 30% off and 60% off.
All the people who can ask about this discount are old accountants ~ in fact, it is the approved proportion of stamp duty before. After the implementation of the new stamp tax law, there is no such approved proportion, and naturally there is no discount.
2. Tax source collection error, as shown in the figure below:
In fact, it is clear in the prompt that it has been collected in the current period, and there is no need to add new tax sources ~
Click on the tax source directly, and you can see the tax source collected before. If the tax source collected is found before it can be voided, it can also be "modified" before the declaration.
3. Declare on schedule and as required, and collect taxes at fixed collection points?
This is because the current tax source collection comes in by clicking the "Tax Source Collection" button behind the stamp duty in the scheduled declaration, and only the scheduled tax source can be collected.
If you want to collect the declared stamp duty by time, please click "Tax Source Collection" behind the stamp duty by time on the homepage of financial banks to collect it.
4. After completing the declaration on schedule, it is impossible to declare on time?
Please note that in this quarterly report, if your enterprise is on schedule and on time, you need to report it on schedule and on time respectively.
5. If the approval method needs to be adjusted to "quarterly declaration", the taxpayer can change the tax payment period at the local competent tax authorities.