1. Log in to Xiamen Electronic Taxation Bureau.
2. Click "I want to pay tax", "declare tax" and "declare tax (fee) list" in turn to enter other declaration pages, select the combined tax declaration of property and behavior tax, and click the Fill in the Declaration Form button.
3. Enter the declaration form filling interface, and select stamp duty declaration. If you are prompted that there is no tax source information to declare, you need to check whether the tax payment period in the confirmation information is correct. If confirmed, you can click the button of tax collection to collect tax sources.
4. After the tax source is entered, return to the "Property and Behavior Tax Consolidated Tax Declaration" page, check "Stamp Duty" and click "Next" in the upper right corner of the page to enter the declaration details page. The declaration details page will display the Property and Behavior Tax Declaration Form automatically filled in according to the tax source. Click the "Declaration" button to complete the declaration after confirming that the relevant information is correct.
Legal basis:
People's Republic of China (PRC) Stamp Tax Law
Article 16 Stamp duty shall be levied quarterly, annually or every time. For quarterly and annual tax payment, the taxpayer shall declare and pay tax within 15 days after the end of the quarter or year; Taxpayers shall declare and pay taxes within 15 days from the date of tax obligation.
Stamp duty on securities transactions is paid weekly. The withholding agent of stamp duty on securities transactions shall declare tax payment and bank settlement interest within five days after the end of each week.
Article 17 Stamp duty can be paid by affixing stamp duty stamps or other tax payment vouchers issued by tax authorities according to law.
Where a tax bill is attached to the taxable certificate, the taxpayer shall affix the cancellation or cancellation seal at the seam of each tax bill.
The seal is supervised by the tax authorities of the State Council.