1, log in to the electronic tax bureau first, enter the electronic tax bureau, and click declare and pay;
2. After entering the payment declaration interface, select the stamp duty item;
3. The taxpayer inputs the contract amount of the corresponding project and selects the tax rate;
4. If there is any reduction or prepaid amount, fill in the corresponding column;
5. Select Yes or No in the "Self-declaration" section at the end of the form. If "Yes" is selected, the declaration will be made by the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge;
6. After checking, click Declare;
7. If there is tax to pay, continue to withhold and remit it. Otherwise, the declaration is over.
What is the stamp duty levied on?
Stamp duty is levied quarterly, annually or every time. For quarterly and annual tax payment, the taxpayer shall declare and pay tax within 15 days after the end of the quarter or year; Taxpayers shall declare and pay taxes within 15 days from the date of tax obligation. Stamp duty on securities transactions is paid weekly. The withholding agent of stamp duty on securities transactions shall declare tax payment and bank settlement interest within five days after the end of each week. Stamp duty can be paid by stamping tax stamps or other tax payment vouchers issued by tax authorities according to law. Where a tax bill is attached to the taxable certificate, the taxpayer shall affix the cancellation or cancellation seal at the seam of each tax bill.
To sum up, the relevant policies on how to declare stamp duty have been made clear, which can be awakened through online operation or directly to government agencies.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.
If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.