Posting is required when the account books are used. The registered capital account is 0.05% of the registered capital, and other account books are kept in 5 yuan. Other account books are several accounts opened by the company, generally including: deposit journal, cash book, general ledger, three-column subsidiary ledger, fixed assets, etc.

A tax stamp is a kind of valuable securities, which means that a fixed amount is directly printed on the voucher for collecting stamp duty and must be pasted on the taxable voucher.

Unlike other tax vouchers, tax vouchers must be purchased by taxpayers from tax authorities, and the amount of tax vouchers purchased by taxpayers is not necessarily the amount of stamp duty payable.

Only when the taxpayer pastes the purchased tax stamps on the tax payable certificate in full at one time according to the tax payable amount, and the taxpayer stamps, cancels or collects each tax stamp, can it show that the taxpayer has paid the tax in full. At this time, the stamp affixed to the tax payable certificate plays the role of tax payment certificate.

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source of revenue

Tax stamps come from taxes. History of Food Goods in Hanshu: "Tax refers to the commons, and industry and commerce are in constant income." Taxation is one of the main incomes of any political system. When the relationship between goods and money is underdeveloped, taxes are mainly in kind; When the relationship between goods and money develops, taxes are mainly in money.

Taxation has a long history in human history. But tax payment is expressed in a certain way. 1624, the Netherlands pioneered the expression of tax. That is to say, some documents are printed with patterned seals to indicate tax payment. 1854 Austria printed tax stamps, which further promoted the expression of tax payment.

Since then, countries have followed suit, but these printed securities are not explicitly called stamps, and the taxes paid are not collectively called stamp duty. 1854, Austrian stamp.

However, in western developed countries, paying taxes is very complicated. Citizens pay a certain amount of money to state government departments, and their categories also include charge tickets and credit tickets. The former means that citizens pay after obtaining permission to hunt, hold guns and some government services; The latter shows that citizens need to pay for certain behaviors in the financial sector, such as savings and credit.

Although the above three types of tickets have different titles and different application scopes, they have one common feature: they are printed and issued by the competent government departments, bearing the name, face value and pattern of the issuing regime, and are easy to pre-print and use.

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