1, open the electronic tax bureau, click I want to pay taxes, and then click the tax declaration and payment.

2. Enter the declaration type selection interface and click Other Declarations.

3. Enter the declaration form selection interface, and click Fill in the declaration form behind the non-approved tax declaration.

4. Jump to the page, select the starting date of the tax period of the fund account book, select stamp duty for the collection items, select the fund account book for the collection items, and click Fill in the declaration form after selection.

5. Enter the fund account book filling interface, and check the stamp duty first.

6. Pull the filling interface to the last side, and fill in the total amount recorded in the fund account book under the total income.

7. Check the contents and click the declaration at the bottom of the declaration form.

Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named after the adoption of affixing tax stamps to taxable documents as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

Enter the declaration system and select "Property Tax" from the column of "Taxes to be declared this month". If there is no such tax, you can select "Property Tax" from the column of "Declaration of Other Taxes", as shown in the following figure: Click on the property tax to enter the property registration information page. Registered real estate information The registered real estate information page will display all the real estate information you have registered, including owned real estate, leased real estate, leased real estate and sublet real estate. Due to the needs of real estate data information migration, system upgrade and refined management, the registered real estate information needs to be further supplemented and improved. For example, if the information of the location of the real estate is incomplete and the number of the real estate license is missing, please make corrections according to the actual situation.

After processing the real estate registration information, click "Submit Real Estate Information" to submit the completed registered real estate information, and jump to the property tax declaration form filling page. The property tax declaration form is automatically generated according to the registered property tax source information, including the property tax payable for self-occupied property and the property tax payable for self-rented property. Taxpayers who declare online can only modify the part of their own property and leased property, and can temporarily not modify the leased or subletted property.

legal ground

Stamp Tax Law of the People's Republic of China

Article 13 Where a taxpayer is a unit, it shall report and pay stamp duty to the competent tax authority where its institution is located; If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authorities at the site of the taxable certificate or the taxpayer's residence.

Where the property right of real estate is transferred, the taxpayer shall declare and pay stamp duty to the competent tax authorities where the real estate is located. Article 14 If a taxpayer is an overseas unit or individual and has an agent in China, its domestic agent shall be the withholding agent; If there is no agent in China, the taxpayer shall declare and pay the stamp duty by himself, and the specific measures shall be formulated by the competent tax department of the State Council.

Securities registration and settlement institutions are withholding agents of stamp duty on securities transactions, and shall report the tax paid and the interest settled by banks to the competent tax authorities where their institutions are located.