Stamp duty on fund account book is required to be paid after the enterprise is established and the tax registration certificate is processed. Fill in a comprehensive tax return form and affix the official seal of the unit, and go to the tax service hall of the local tax bureau to make a tax declaration and withhold the tax.
The business account book in the stamp duty tax item belongs to the financial account book, which is set up according to the requirements of the financial accounting system and reflects the production and business activities. According to the different contents reflected in the business account books, the tax items are divided into two categories: account books for recording funds and other business account books, so as to facilitate the adoption of two tax methods: tax by amount and tax by piece.
Stamp duty on paid-in capital. Stamp duty shall be affixed at five ten thousandths of the paid-in capital. ? Time to purchase stamp duty: the enterprise has just been established, and after completing the tax registration, it has established account books and purchased them at the tax office that month.
(1) Different taxes have different regulations. If cash is required, you can get a stamp at that time.
(2) It is also stipulated that the stamp duty of 0.5 ‰ of the paid-in capital can be declared by the declaration window or online at the time of tax return in the next month, and the tax payment voucher is used to prove that the paid-in capital stamp duty has been paid.
Extended data:
The State Council issued a notice and decided to adjust the share ratio between the central and local governments of stamp duty on securities transactions from 20 16 1 month 1 day. The State Council notice pointed out that in order to properly handle the financial distribution relationship between the central and local governments, the State Council decided to adjust the stamp duty on securities transactions from the current 97% share of the central government and 3% share of the local government to the central revenue from 20 16 1 month 1 day.
According to the different contents reflected in the business account books, the tax items are divided into two categories: account books for recording funds (referred to as fund account books) and other business account books. These two types of account books adopt two tax methods: tax by amount and tax by piece. Account books recording funds shall be affixed with 0.5‰ of the total amount of paid-in capital and capital reserve, and other account books shall be taxed at 5 yuan per piece.
The tax basis of "account book for recording funds" in the tax item and tax rate table of the Provisional Regulations on Stamp Duty of the People's Republic of China is no longer applicable. After the implementation of "two regulations", the tax basis of stamp duty for "account book for recording funds" is changed to the total amount of "paid-in capital" and "capital reserve". In other words, there is no so-called account book to record the flow.
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