1. If the stamp duty is declared on schedule (monthly), the tax type must be determined first; Declare by time, you don't have to do tax identification;
2. If the tax returns are made on schedule (monthly), zero tax returns shall be made if there is no tax obligation; If the tax returns are made on a time-by-time basis, the tax returns may not be made if there is no tax obligation;
3. If the tax is declared on schedule (monthly), the tax period can be one month; For tax returns by time, the tax period can only be selected on a certain day, that is, the date when the taxable certificate is set up (received).
The tax basis of stamp duty is as follows:
1. The tax basis of taxable contract is the amount listed in the contract, excluding the listed value-added tax;
2. The tax basis of the taxable property right transfer document is the amount listed in the property right transfer document, excluding the listed value-added tax;
3. The tax basis of taxable business account books is the total amount of paid-in capital (share capital) and capital reserve recorded in the account books;
4. The tax basis for securities transactions is the transaction amount.
to sum up, stamp duty is a legally binding document for the establishment and acceptance of books in economic activities and economic exchanges.
Legal basis:
Article 13 of the Stamp Tax Law of the People's Republic of China
If a taxpayer is a unit, it shall report and pay stamp duty to the competent tax authorities where its institution is located; If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authorities at the site of the taxable certificate or the taxpayer's residence.
if the property right of real estate is transferred, the taxpayer shall report and pay stamp duty to the competent tax authorities where the real estate is located.
Article 14
If a taxpayer is an overseas unit or individual and has an agent in China, its domestic agent shall be the withholding agent; If there is no agent in China, the taxpayer shall declare and pay stamp duty by himself, and the specific measures shall be formulated by the competent tax department of the State Council.
a securities registration and settlement institution is the withholding agent of stamp duty on securities transactions, and it shall report the tax paid and the interest of bank settlement to the competent tax authorities where its institution is located.