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 following two payment methods can be adopted.

1, stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and affixes a stamp (hereinafter referred to as decal) at one time.

2. Stamp duty can also be entrusted to collect, and the tax authorities entrust the units that issue or handle taxable vouchers to collect stamp duty on their behalf.

If the fund account book needs to be posted with a large amount of stamp tax, it can be posted. The unit will declare and pay the stamp tax in the local tax authorities, and the local tax authorities will issue a stamp tax payment certificate. The specific declaration procedures can be consulted with the local tax authorities.

According to Article 21 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Stamp Duty (Cai Shui [1988] No.255), "If the tax payable on a voucher exceeds 500 yuan, you should apply to the local tax authorities to fill in a payment book or a tax payment certificate, and stick one of them on the voucher or the tax authorities will add a tax payment mark on the voucher instead of a decal".

Extended data:

Stamp duty calculation method:

The first type, the fund account book, is taxed according to the amount.

The capital account book is an account book that reflects the changes in the amount of "paid-in capital" and "capital reserve" of production and business units. Tax basis: the total amount of paid-in capital and capital reserve is the tax basis.

Second, other account books are taxed by volume.

Other account books are account books that reflect the contents of other production and operation activities except capital assets, that is, account books for production and operation that belong to the financial accounting system except capital account books.

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.

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