1. What is the process of reporting stamp duty? Taxable vouchers of stamp duty taxpayers shall be stamped and paid when the account books are set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection. Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit. Stamp duty taxpayers pay taxes by using stamps and payment letters, and if the tax payment is supervised by a supervision institution when establishing taxable vouchers, they shall declare their vouchers for tax payment. Stamp duty tax reporting units shall report on a quarterly basis, and submit the Stamp Duty Declaration Form or Supervision Entrustment Declaration Form to the local local taxation bureau within 0/0 days after the end of each quarter. 2. What are the precautions for stamp duty taxpayers? 1. Taxpayers are responsible for the authenticity and legality of the submitted materials. 2. Taxpayers only need to go to the tax authorities once at most on the premise that the information is complete and the legal acceptance conditions are met. 3. Taxpayers who complete their tax payment obligations by means of "purchasing flowers by themselves, pasting them by themselves and writing them off by themselves" shall also declare and pay taxes to the competent tax authorities. 4. Taxable vouchers include: purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or vouchers with contractual nature; Document of property right transfer; Business books; Rights and permits; Other tax vouchers determined by the Ministry of Finance. 5. If the same taxable voucher needs frequent decals, the taxpayer can decide whether to pay stamp duty on schedule according to the actual situation. The cumulative payment period is one month. Once the payment method is selected, it shall not be changed within one year. 6, the implementation of the approved stamp duty, the tax payment period is one month, the tax amount is small, the tax payment period can be a quarter, specifically determined by the competent tax authorities. Taxpayers shall declare and pay stamp duty within 15 days from the date of tax payment expiration. 7. Taxpayers who have no tax payable during the tax payment period shall also file tax returns in accordance with regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption. 8. The address of the tax service office, the website of Guizhou Electronic Taxation Bureau in State Taxation Administration of The People's Republic of China, China and the address of the self-service tax terminal can be found on the portal of Guizhou Taxation Bureau in State Taxation Administration of The People's Republic of China, China or by calling the tax service hotline 12366.

Legal objectivity:

1. Calculation formula of tax payable: tax payable = amount recorded in tax payable vouchers (expenses and income) × tax payable at applicable tax rate = number of tax payable vouchers × applicable tax standard II. Issues related to stamp duty (1) All tax payable vouchers of stamp duty payers shall be paid with the seal when the register is set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection. Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit. (two) for a one-time payment of stamp duty, and submit the stamp duty tax return in accordance with the provisions of the unit, the management of taxable documents is still the original way, there is no need to register one by one in chronological order. (3) The taxpayer's financial department is responsible for the tax declaration of stamp duty, and designates a special person to be responsible for the management of various taxable vouchers, stamp duty decal payment, and fill in the stamp duty declaration form as required. (4) Where a stamp duty taxpayer pays taxes by using a stamp bill and a payment book, and when issuing a taxable voucher, the tax bill is paid under the supervision of the producer organ, it shall declare the voucher to pay taxes. (5) Each stamp duty tax reporting unit shall report on a quarterly basis, and submit the Stamp Duty Tax Return or the Producer Entrustment Return to the local local tax bureau within 10 days after the end of each quarter. (VI) Time for filing: After the end of each quarter 10, all stamp duty taxpayers shall file quarterly returns and submit the Stamp Duty Declaration Form or the Report Form of Supervisory Representative to the local tax authorities. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year. The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month. Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year. The above is the relevant content of stamp duty calculation method, I hope it will help you. (VI) Time for filing: After the end of each quarter 10, all stamp duty taxpayers shall file quarterly returns and submit the Stamp Duty Declaration Form or the Report Form of Supervisory Representative to the local tax authorities. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year. The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month. Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year. The above is the relevant content of stamp duty calculation method, I hope it will help you. The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month. Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year. The above is the relevant content of stamp duty calculation method, I hope it will help you.