Taxpayers who have been approved to collect stamp duty should also pay stamp duty separately in their account books. The account books for recording funds should be stamped with "paid-in capital" and "capital reserve" without tax increase, and other account books should be stamped with five yuan each. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Management of Stamp Duty Collection (Guo [2004]150) stipulates that a taxpayer may verify the tax basis of stamp duty in any of the following circumstances: (1) failing to establish a register of stamp duty taxable vouchers as required, or failing to register them truthfully and keep the taxable vouchers completely; (2) Refusing to provide or not providing taxable vouchers truthfully, resulting in an obviously low tax basis; (3) Failing to submit the report on the summary payment of stamp duty within the time limit stipulated by the local tax authorities, or failing to submit it within the time limit ordered by the local tax authorities, or the local tax authorities find that the taxpayers have not collected and paid stamp duty in accordance with the regulations during the inspection. For taxpayers who meet the above conditions, the tax basis shall be determined and stamp duty shall be calculated according to the actual amount of income or cost in the current or previous period recorded in their account books and the approved tax rate.