The Stamp Tax Law came into effect on July 1 2022. Article 16 of the Stamp Tax Law stipulates that 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.
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How to complete the stamp duty of each declaration through the electronic tax bureau?
For the stamp duty declared each time, there is no need to identify the tax (fee), and there is no tax obligation and no need to declare it. Only one day can be selected during the tax payment period, that is, the date when the taxable certificate is established (received).
Let's see how to declare stamp duty by time through the electronic tax bureau!
1
Log in to the electronic tax bureau.
2
Search for "property and behavior tax" and click to enter the interface of "consolidated declaration of property and behavior tax".
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note:
On the right, for the tax period, select "declare by time", check "stamp duty" and click "tax source collection".
three
The interface of "Tax, Flower, Tax and Tax Source Information Collection" pops up, and click "Add Tax Source".
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note:
At this time, the tax payment period starts and ends from July 1 day to today by default. And the reporting period before July 1 cannot be selected. If you need to declare stamp duty before July 1, please click "Maintenance of Old Tax Sources" on the far right.
four
The interface for adding stamp duty information will pop up. Select today's date as the tax date and tax date, and click Extract Information. Items marked with "*" are required, and the name of taxable voucher is left blank by default. When the corresponding option in the tax item drop-down box is selected, the system will automatically fill in the name of the taxable voucher.
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The seven items corresponding to "tax items" include loan contracts, technology contracts, contracting contracts, construction contracts, lease contracts, transportation contracts, property rights transfer documents, etc., and also involve the selection of corresponding subheads.
After entering the tax amount, the system will automatically calculate the tax amount.
After confirming that the data is correct, click "Save".
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Prompted to save successfully, click "OK" and "Return" to close the "Tax Collection" interface.
five
Return to the interface of consolidated tax declaration of property and behavior tax, select "Self-selected declaration" of tax period or current month, select the tax date, check "Stamp Duty" and click "Next".
Note: For stamp duty declared each time, the time in the above steps should be the same day.
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six
The interface of "Property and Behavior Tax Declaration" pops up, and the system has automatically prompted you to enjoy the qualified small and micro concessions.
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After confirming that the declaration data is correct, click "Declaration" below, and the message "Stamp duty declaration succeeded" will be prompted. Click "OK" and click "Go to Pay" in the lower right corner to pay the tax.