2. If the purchase and sale contract contains both tax-free amount and value-added tax amount, which are recorded separately, the tax-free amount shall be used as the tax basis for stamp duty;
3. If the amount contained in the sales contract includes the value-added tax amount, but it is not recorded separately, the amount contained in the contract shall be used as the tax basis for stamp duty.
Stamp duty shall be calculated by taxpayers themselves according to the regulations, and a stamp (hereinafter referred to as decal) shall be purchased and affixed at one time. In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.
All kinds of taxable vouchers of extended data taxpayers should be stamped and paid when establishing accounts and collecting accounts. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.
Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit. For units that pay stamp duty in summary and submit stamp duty tax returns according to regulations, the original method is still adopted for the management of taxable vouchers, and it is not necessary to register them one by one in daily order.
The taxpayer's financial department is responsible for the tax declaration of stamp duty, and designates a special person to be responsible for the management of various taxable vouchers and the payment of stamp duty, and fills in the stamp duty declaration form as required.
Stamp duty taxpayers pay taxes by using stamps and payment letters, and if the tax payment is supervised by a supervision institution when establishing taxable vouchers, they shall declare their vouchers for tax payment.
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