A: Online stamp duty declaration process:

1, open the local tax system, click the user password to log in, enter the user name and password, and click Login.

2. The page will jump to "Local Tax Electronic Tax Service Hall"; Click "declare and pay".

3, the page jump to "tax returns", click on the "declaration" behind the "unauthorized tax returns".

4. "General declaration (non-approved tax)" will pop up on the page, and "Stamp Duty" will be selected for the collection item.

5. Select "Purchase and Sales Contract" for the collection item, and then click "Fill in the Declaration Form".

6. Click "Fill in the Declaration Form", and the page of filling in the declaration form will pop up, and the purchase and sale contract amount will be filled in the "Total Income".

7. After completing the form, pull the page to the far right. "Current tax payable" refers to the tax payable. Check whether it is correct.

8, after check, click on the "declaration" at the bottom of the page; The page will jump to the confirmation form and check again.

9. Click "Confirm" at the bottom of the page after confirmation.

10. After clicking "Confirm", the page will jump to the deduction interface, and click "Pay" at the bottom to withhold taxes.

Scope of stamp duty collection

The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:

1. Economic contract

There are 10 contracts in the tax items and tax rates table. They are:

(1) purchase and sale contract.

(2) Processing contract.

(3) Survey and design contract for construction projects.

(4) Construction and installation project contract.

(5) Property lease contract.

(6) Contracts of carriage of goods.

(7) warehousing contract.

(8) loan contract.

(9) Property insurance contracts.

(10) technology contract.

2. Property right transfer documents

The transfer of property right is the change of property right relationship, which is manifested by the change of property right subject. The transfer document of property right is a civil legal document concluded by the transferor and the transferee in the process of changing the subject of property right, such as sale, exchange, inheritance, gift and division.

The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the transfer documents of property ownership refer to the transfer documents of real estate and chattel ownership registered by government management agencies, including the transfer documents of joint-stock enterprises issuing shares to the public for reasons such as purchase, inheritance and gift. The other four are invisible.

In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights.

The tax items of stamp duty refer to the taxable items clearly stipulated in the Stamp Tax Law, which specifies the scope of stamp duty collection. Generally speaking, those included in the tax items will be taxed, and those not included in the tax items will not be taxed. Stamp Duty * * Item 13. This article will tell you how to report the stamp duty on lease contracts. If you think the above content is helpful, please continue to support our small series.