Stamp duty can be overdue in the electronic tax bureau, and taxpayers can choose the corresponding period in the electronic tax bureau to make a supplementary declaration. It's not too long. It shouldn't be fined to make up the declaration as soon as possible, because it's overdue, so it can't be declared online. I have to fill out a paper report and declare it at the front desk window of the tax hall.

1. Calculation method of late payment fee for printing tax:

Failing to declare on time according to the facts, the tax collection organ shall, in addition to making up the unpaid stamp duty and punishing it according to the provisions of the stamp duty violation punishment, also charge a late fee according to the provisions of the tax administration law, which shall be calculated from the date when the tax declaration period stipulated by the tax authorities expires.

1, according to Article 7 of the Provisional Regulations of the People's Republic of China on Stamp Duty (hereinafter referred to as the Provisional Regulations on Stamp Duty) and Article 14 of its implementing rules, "Taxable vouchers shall be affixed when they are set up or received. Specifically, it refers to the decal at the time of signing the contract, the establishment of the documentary evidence, the opening of the account book and the receipt of the license. " Therefore, if a taxpayer fails to pay the stamp duty (or decal) within the prescribed time limit, it shall, in accordance with Article 32 of the Law of the People's Republic of China on Collection and Administration (hereinafter referred to as the Law on the Administration of Tax Collection), the tax authorities shall, in addition to ordering it to pay within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment.

2. Article 13 of the Provisional Regulations on Stamp Duty stipulates that, in addition to ordering the taxpayer to subsidize the stamp, the tax authorities may impose a fine of less than 20 times the amount of the subsidized stamp. As this clause only stipulates the fine, there is no provision to impose a late fee. Therefore, the taxpayer who fails to affix or underpays the stamp on the taxable certificate cannot impose a late fee.

Second, the tax object of stamp duty

Units and individuals who have signed books and received vouchers listed in the Provisional Regulations on Stamp Duty of the People's Republic of China are taxpayers of stamp duty and should pay stamp duty in accordance with regulations. Specifically:

1, the contractor,

2, according to the person,

3. Bookkeeper,

4. the recipient,

5. Users.

At present, stamp duty only taxes the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale, processing contract, construction project survey and design, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;

2, the transfer of property rights;

3. Business account books;

4, housing property certificate, business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other vouchers for taxation determined by the Ministry of Finance;

Legal basis:

Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection Where a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax and late payment fees that he has failed to pay or underpay, and impose a fine of not less than 50% but not more than five times the tax that he has failed to pay or underpaid.