In fact, according to the time of tax obligation of stamp duty, the taxable certificate should be stamped when the book is set up or received. That is to say, when the contract is signed, the documents are established, the account books are opened and the licenses are received. For the most common economic contracts, the signing time of the contract is the time when the tax obligation occurs, and the tax payment period is one month if the tax is paid in a timely manner, which means that the tax payment is declared within 15 days after the expiration.
Therefore, in theory, if the company signed a purchase and sale contract in 202 1 year 1 month, then the tax obligation of the month signed will arise. If the company collects and pays the stamp duty on time, it should fill in100000 in the tax amount column of the declaration form in February, and the category is purchase and sale contract.
But! In fact, many enterprises don't do this at all. Some statistics of tax amount are directly based on accounting income, while others are based on invoiced amount.
Consequences of illegal declaration
It is very common in reality that it does not meet the declaration standard of stamp duty, so what consequences will this practice lead to?
Failure to declare stamp duty according to the time of tax obligation, income and invoicing lag behind the time of contract signing, and the declared stamp duty may be inaccurate.
For example, income is tax-free, but some contracts are signed at tax-inclusive prices, so they are underestimated at this time. For example, some contracts are not included in income and are expense cost, so they may be omitted.
According to income or invoicing is a rough statistical method, not a declaration management method required by stamp duty. If the tax bureau does not approve it during the inspection, it will verify the company.
Therefore, we can formulate measures for the registration and management of taxable vouchers that are in line with the actual situation of our unit. Conditional taxpayers shall designate special departments and persons to be responsible for the management of taxable vouchers.
In addition, stamp duty itself is actually approved and collected (the tax bureau will approve and collect it if certain conditions are met). This kind of collection method usually calculates the tax amount according to a certain proportion of income (discount).
The regulations in this different province are different, which are generally 50%- 100% of the purchase amount.
If the tax is calculated according to a certain proportion of the income or purchase amount, you must see if you have obtained a notice of tax matters indicating the method of stamp duty verification (formerly called the notice of stamp duty verification collection).