Log in to the electronic tax bureau, select stamp duty declaration, and enter the interface of stamp duty declaration form.

1, select the accounting period, fill in the stamp duty return, and select the fund account book in the taxable voucher. The taxable amount is the total amount of "paid-in capital" and "capital reserve", and the tax rate is five ten thousandths;

2. Fill in the total amount of paid-in capital and capital reserve in the table. If the paid-in capital and capital reserve have not changed, stamp duty will not be calculated. When the paid-in capital and capital reserve increase, fill in the form according to the increase and calculate the stamp duty;

3. The enterprise chooses whether it is a small-scale taxpayer according to the actual situation. After the review is correct, it chooses to formally declare and submit the stamp duty return form;

4. Enter the tax payment interface, select the tax to be paid, and choose to pay the tax. According to the tripartite payment agreement, the system automatically deducts money and pays taxes;

5. Enter the payment information query interface, query the details of the paid taxes, and confirm whether the taxes have been paid successfully.

2. What are the ways to pay stamp duty?

1, separate decal paper. It can be used for operators with less tax payable vouchers or less frequency of decals. At the same time when the voucher is formally given, the taxpayer shall separately calculate the income tax payable according to the tax amount indicated on the voucher;

2. Remittance or withholding method. It can be used for operators with relatively large taxable income or frequent pasting;

3, commissioned on behalf of the method. Entrusted by the tax bureau, stamp duty is collected through the company that issues or handles tax payment vouchers.

To sum up, the stamp duty on paid-in capital is declared according to the sum of paid-in capital and capital reserve, and the tax rate is 2.5 ‰; Stamp duty does not need to be accrued, and it is included in the tax and additional stamp duty account when paid.

Legal basis:

Article 5 of the Provisional Regulations of the People's Republic of China on Stamp Duty

Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and sticks a stamp at one time.

In order to simplify the procedures of decals, if the tax payable is large or the number of decals is frequent, the taxpayer may apply to the tax authorities and take the method of replacing decals with payment books or collecting and paying them on schedule.