Taxes levied on taxable documents such as various contracts signed in economic activities, property rights transfer documents, business account books, rights licenses and so on. Stamp duty is paid by the taxpayer who buys and pastes the stamp duty ticket according to the prescribed taxable proportion and quota, that is, the tax obligation is completed. Stamp duty on securities transactions is a part of stamp duty, which is levied on the seller according to the amount of the securities transaction contract of Shuli, and the tax rate is 1‰. With the approval of the State Council, the Ministry of Finance decided to adjust the stamp duty policy on securities transactions from September 19, 2008, from the current bilateral collection to unilateral collection, that is, only the seller (or the transferor who inherits and donates the A shares and B shares) will be charged with stamp duty on securities (stocks) transactions, and the buyer (transferee) will not be taxed. The tax rate remains at 1‰.
I. Concept: All units and individuals who have signed books and received vouchers listed in the Provisional Regulations on Stamp Duty of the People's Republic of China are taxpayers of stamp duty and should pay stamp duty according to regulations.
Taxable voucher:
(1) Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technical contract or documents with contractual nature;
(2) the transfer of property rights;
(3) business books;
(4) Rights and license;
(5) Other vouchers for taxation determined by the Ministry of Finance.
II. Tax Rate: Stamp Tax Items and Tax Rates Table
Tax item
Fanwei
Tax rate
taxpayer
Say clearly
1, purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts.
According to the purchase and sale amount of three ten thousandths of decals.
Contractor
2. Processing contract
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of five ten thousandths of decals.
Contractor
3, the construction project survey and design contract
Including survey and design contracts.
Apply decals at the rate of 0.5 ‰
Contractor
4, construction and installation project contract
Including construction and installation engineering contract.
Apply decals according to three ten thousandths of the contracted amount.
Contractor
5. Property lease contract
Including the lease of houses, ships, planes, motor vehicles, machinery, appliances, equipment and other contracts.
Apply decals at one thousandth of the lease amount. If the tax amount is less than one yuan, it shall be affixed with one yuan.
Contractor
6. Contract of carriage of goods
Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
According to the transportation cost of five ten thousandths of decals.
Contractor
If the document is used as a contract, it shall be stamped according to the contract.
7, warehousing contract
Including warehousing and storage contracts.
Apply decals at one thousandth of the storage cost.
Contractor
The warehouse receipt or stack sheet is used as a contract, and it shall be stamped according to the contract.
8. Loan contract
Loan contracts signed by banks and other financial organizations and borrowers (excluding interbank lending)
Apply decals at 0.5 ‰ of the loan amount.
Contractor
If the document is used as a contract, it shall be stamped according to the contract.
9. Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts.
Decals at one thousandth of insurance premium income
Contractor
If the document is used as a contract, it shall be stamped according to the contract.
10, technical contract
Including technology development, transfer, consulting, service and other contracts.
Apply decals according to three ten thousandths of the amount contained.
Contractor
1 1, deed of property right transfer
Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents.
Apply decals according to five ten thousandths of the amount contained.
Evidentiary
12, business books
Account books for production and operation
The account book for recording funds shall be affixed with a stamp of 0.5 ‰ of the total amount of paid-in capital and capital reserve.
Accountant
13, rights, license
Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Other account books shall be affixed with five yuan per piece.
Recipient
For other provisions, see the Provisional Regulations of the People's Republic of China on Stamp Duty.
Iii. Declaration and payment of stamp duty
1. Which units implement stamp tax declaration?
The taxpayer who pays the stamp duty shall declare the stamp duty on the corresponding tax payment voucher; If an individual pays stamp duty, he will only apply for the stamp duty, and will not implement tax declaration for the time being.
2. Which vouchers are used for stamp duty tax declaration?
(1) Contract or documents with contractual nature:
Purchase and sale contracts, cargo transportation contracts;
Processing contract, warehousing contract;
Construction engineering survey and design contracts and loan contracts;
Construction and installation engineering contract, property insurance contract;
Property lease contract, technical contract, etc.
(2) the transfer of property rights.
(3) business books.
(4) License of rights.
(5) Other documents determined by the Ministry of Finance.
3. What does the taxpayer set up a special register?
The taxable documents of the stamp duty payer shall be stamped and paid when the book is set up and received. At the same time, it is necessary to set up a special register of stamp duty, and record the name of the contract, the date of signing, the tax rate, the name of the other unit, the tax amount contained in the taxable certificate, and record it one by one by day and in sequence, so as to facilitate the summary declaration and supervision and inspection by the tax authorities.
The stamp duty payer shall carefully fill in the stamp duty tax return form and report it to the local competent tax authorities within the prescribed time limit.
4. Which units can not set up a special register of stamp duty?
For the units that implement the summary payment of stamp duty and submit the stamp duty tax return according to the regulations, the original method is still implemented for the management of taxable vouchers, and it is not necessary to register one by one according to the daily sequence.
5. Which department of the taxpayer should be responsible for the tax declaration?
The financial department of the taxpayer shall be responsible for the tax declaration of stamp duty, and the designated person shall be responsible for the management of various taxable documents, the stamp duty payment, and the stamp duty declaration form shall be filled in as required.
6. Which methods should be used to pay taxes?
Stamp duty payers who use stamp stamps to pay taxes, who use payment books to pay taxes, and who are supervised by the supervising agency to pay taxes when the taxable vouchers are set up, shall declare the tax payment of their vouchers.
7. When should the declaration be made?
All stamp duty tax reporting units shall report on a quarterly basis, and submit the "Stamp Duty Tax Declaration Form" or "Supervision Consignment Report Form" to the local local tax bureau within 10 days after the end of each quarter.
Organs, organizations, military units, schools and other stamp duty payers who only handle tax registration may report the tax of the previous year to the local tax authorities before the end of January of the following year.
8. How are the reporting period and tax payment period of stamp duty stipulated?
Time for filing: All stamp duty payers shall file quarterly returns and submit the "Stamp Duty Declaration Form" or "Report Form of Supervision Representative" to the local tax authorities within ten days after the end of each quarter. Organs, organizations, military units, schools and other stamp duty payers who only handle tax registration may report the tax of the previous year to the local tax authorities before the end of January of the following year.
The tax payment period of stamp duty is stamped and paid when the stamp duty taxable certificate is set up and received. For units that implement stamp duty summary payment, the payment period shall not exceed one month at the longest.
Stamp duty is a kind of tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1 in August, 1988, the State Council promulgated the Provisional Regulations of the People's Republic of China on Stamp Duty, which was resumed on 10/day of the same year.
[Edit this paragraph] Features
1, with the nature of voucher tax and behavior tax;
2. A wide range of collection;
3. The tax burden is relatively light;
4, by the taxpayer to complete the tax obligation.
I. Taxpayers of stamp duty
The people's Republic of China * * and the units and individuals within the territory of the People's Republic of China who collect and receive the vouchers listed in these Regulations are all taxpayers of stamp duty. Specifically: 1, contractor, 2, bookkeeper, 3, mortgagee, 4, recipient.
Second, the tax object of stamp duty
The current stamp duty only levies taxes on the vouchers listed in the stamp duty regulations. There are five specific categories: contracts or vouchers with contractual nature, documents of property rights transfer, business books, rights, licenses and other vouchers determined by the Ministry of Finance.
III. Tax Basis of Stamp Duty
According to different tax items, stamp duty is levied in two ways: ad valorem and specific amount.
(a) the determination of the tax basis in the case of ad valorem taxation. 1, all kinds of economic contracts, with the amount, income or expenses recorded in the contract as the tax basis; 2, the transfer of property rights is based on the amount contained in the book as the tax basis; 3. The business account book in which funds are recorded shall be based on the total amount of paid-in capital and capital reserve.
(two) the determination of tax basis in the case of specific tax. Other business account books, rights and licenses subject to specific taxation shall be based on the taxable quantity.
Fourth, the tax rate of stamp duty
The current stamp duty adopts two tax rates: proportional tax rate and fixed tax rate.
There are five levels of proportional tax rate, namely 1 per thousand, 4 per thousand, 5 per ten thousand, 3 per ten thousand and 0.5 per ten thousand.
The fixed tax rate is applicable to the right license and other account books in the business account book tax item, and the unit tax is five yuan per piece.
For details, please see the table of stamp duty items and tax rates in the Provisional Regulations of the People's Republic of China on Stamp Duty.
V. Calculation of tax payable
Method of calculating tax payable according to proportional tax rate Tax payable = tax amount × applicable tax rate
Method of calculating tax payable according to fixed tax rate Tax payable = number of vouchers × unit tax amount
Problems needing attention in calculating the taxable amount of stamp duty ...
Six, tax links and tax places
The tax payment link of stamp duty shall be affixed when the book is set up or received. specific ...
Stamp duty is generally paid locally. with regard to ...
Seven, the payment method of 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 (hereinafter referred to as decal) 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.
Eight, stamp duty ticket
A tax receipt is a tax payment voucher for paying stamp duty, which is supervised by State Taxation Administration of The People's Republic of China. Its face value is in RMB, and it is divided into nine types: ten cents, twenty cents, five cents, one dollar, two dollars, five dollars, ten dollars, five dollars and one hundred dollars.
Tax stamps are securities.
Tax stamps can be sold on behalf of units or individuals, and the tax authorities pay a handling fee of 5%, and the source of payment is extracted from the actual stamp duty.
IX. Tax Preferences for Stamp Duty
A copy or copy of the voucher that has paid the stamp duty;
The written evidence that the property owner gave the property to the government, social welfare units and schools;
The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
Interest-free and discount loan contract;
Contracts concluded by foreign governments or international financial organizations to provide preferential loans to Chinese governments and national financial institutions.
Repair orders issued by shops and retail outlets for sporadic processing and repair business shall not be stamped.
The rental contract concluded between the real estate management department and the individual, which is used for living and living, is temporarily exempted from being stamped;
For the consignment documents issued by railway, highway, shipping and waterway for express luggage and parcels, the stamps are temporarily exempted.
For the consignment documents issued by railway, highway, shipping and waterway for express luggage and parcels, the stamps are temporarily exempted.
The lease contract signed by the enterprise and the competent department does not belong to the property lease contract and should not be decald.
X. Illegal handling of stamp duty
Taxpayers who commit one of the following acts shall be punished by the tax authorities according to the seriousness of the case:
1. If the tax receipts are not affixed or less affixed, the tax authorities may, in addition to ordering them to subsidize the tax receipts, impose a fine of 3-5 times the amount of the tax receipts that should be subsidized;
2. The tax authorities may impose a fine of1~ 3 times the amount of the stamp duty ticket that has not been cancelled or cancelled according to the regulations;
3. If the taxpayer takes off the affixed tax stamp and reuses it, the tax authorities may impose a fine of 5 times the amount of the reused tax stamp or more than 2,000 yuan10,000 yuan.
4, forged tax stamps, by the tax authorities to judicial organs shall be investigated for criminal responsibility.
* 97% of stamp duty on stock transactions goes to the central government, and the rest goes to local governments *
[Edit this paragraph] Provisional Regulations
Article 1 All units and individuals who have signed books and received vouchers listed in these Regulations within the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.
Article 2 The following vouchers are taxable vouchers:
1. Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;
2. Documentary evidence of property right transfer;
3. Business books;
4. Rights and licenses;
5. Other vouchers for taxation determined by the Ministry of Finance.
Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers, respectively according to the proportional tax rate or the piece quota. 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 10 cents, stamp duty shall be exempted.
If the amount of tax payable is more than one corner, if the tax mantissa is less than five points, it will not be counted, and if it is over five points, it will be paid at one corner.
Article 4 The following vouchers are exempt from stamp duty:
1. Copy or copy of the stamp duty paid voucher;
2. Documentary evidence that the property owner donated the property to the government, social welfare units and schools;
3. Other certificates approved by the Ministry of Finance for tax exemption.
Article 5 Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and affixes a stamp (hereinafter referred to as decal) 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.
Article 6 Tax receipts shall be affixed to the tax payable vouchers, and the taxpayer shall stamp the riding seam of each tax receipt for cancellation or cancellation.
Stamp stamps that have been pasted shall not be reused.
Article 7 Taxable vouchers shall be affixed with decals when they are set up or received.
Article 8 If the same voucher is signed by two or more parties and each party holds one copy, each party shall affix a full amount of each copy.
Article 9. If the amount contained in the stamped voucher is increased after revision, the increased amount shall be subsidized by the stamp.
Article 10 The tax authorities shall be responsible for the collection and management of stamp duty.
Article 11 The State Administration of Taxation shall supervise the production of tax stamps. The face value is in RMB.
Twelfth units that issue or handle tax payable certificates have the obligation to supervise taxpayers to pay taxes according to law.
Thirteenth taxpayers have one of the following acts, the tax authorities shall be punished according to the seriousness of the case:
1. If the taxpayer fails to post or posts less tax stamps on the taxable documents, the tax authorities may, in addition to ordering him to subsidize the tax stamps, impose a fine of less than 20 times the amount of the tax stamps that should be subsidized;
2. In violation of the provisions of the first paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 10 times the amount of tax stamps that have not been cancelled or cancelled;
3. In violation of the provisions of the second paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 30 times the amount of reused tax stamps.
Whoever forges a tax stamp shall be submitted by the tax authorities to the judicial organs for criminal responsibility according to law.
Fourteenth stamp duty collection and management, in addition to the provisions of this Ordinance, in accordance with the relevant provisions of the "Provisional Regulations on the Administration of Tax Collection of the People's Republic of China".
Article 15 The Ministry of Finance shall be responsible for the interpretation of these Regulations; Detailed rules for implementation shall be formulated by the Ministry of Finance.
Article 16 These Regulations shall come into force on 1988 10/0/day.
Detailed implementation rules:
(1988) Caishuizi No.255
Article 1 These Detailed Rules are formulated in accordance with Article 15 of the Provisional Regulations of the People's Republic of China on Stamp Duty (hereinafter referred to as the Regulations).
Article 2 For the purposes of Article 1 of the Regulations, the documents listed in this Regulation are written and received in the People's Republic of China, which means the documents that have legal effect in China and are protected by the laws of China.
The above-mentioned vouchers shall be affixed with decals in accordance with the regulations, whether in China or overseas.
The units and individuals mentioned in Article 1 of the Regulations refer to all kinds of domestic enterprises, institutions, organizations, military units, Sino-foreign joint ventures, cooperative enterprises, foreign-funded enterprises, foreign companies and other economic organizations and their institutions in China.
All Chinese-foreign joint ventures, cooperative enterprises, foreign-funded enterprises, foreign companies and other economic organizations that pay consolidated industrial and commercial tax can be deducted from the consolidated industrial and commercial tax.
Article 3 The construction project contract mentioned in Article 2 of the Regulations refers to the construction project survey and design contract and the construction and installation project contract.
Construction project contract includes general contract, subcontract and subcontract.
Article 4 The contract mentioned in Article 2 of the Regulations refers to the contract concluded in accordance with the Economic Contract Law of the People's Republic of China, the Law of the People's Republic of China on Foreign-related Economic Contracts and other relevant contract laws and regulations.
Documents with contractual nature refer to agreements, contracts, contracts, documents, confirmations and other documents with various names.
Article 5 The term "deed of property right transfer" as mentioned in Article 2 of the Regulations refers to the deed of sale, inheritance, gift, exchange and division of property rights of units and individuals.
Article 6 The business account books mentioned in Article 2 of the Regulations refer to the financial accounting account books of units or individuals that record production and business activities.
Article 7 The account books for recording funds in the schedule of tax items and rates refer to the total classification of books containing the original value of fixed assets and its own liquidity, or specially set account books for recording the original value of fixed assets and its own liquidity.
Other account books refer to account books other than the above account books, including diary account books and detailed classification of books.
Article 8 If the total amount of funds in the following years is increased compared with the total amount of funds already applied after the books recording funds are applied according to the original value of fixed assets and the total amount of self-owned liquidity, the increased amount shall be applied according to the regulations.
Article 9 The determination of self-owned liquidity in the tax items and tax rates table shall be implemented in accordance with the provisions of the relevant financial accounting system.
Article 10 Stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance.
Article 11 The exemption from stamp duty of copies or transcripts of vouchers that have been paid with stamp duty as mentioned in Article 4 of the Regulations means that the officially signed copy of vouchers has been paid with stamp duty according to regulations, and its copies or transcripts have no relationship of rights and obligations to the outside world, but are only kept for inspection.
If a copy or transcript is used as an original, it shall be stamped separately.
Article 12 The social welfare units mentioned in Article 4 of the Regulations refer to social welfare units that support the elderly and the disabled.
Article 13 According to Article 4 (3) of the Regulations, the following vouchers are exempt from stamp duty:
1. The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state and the villagers' committee and individual farmers;
2. Interest-free and discount loan contract;
3. Contracts concluded by foreign governments or international financial organizations to provide preferential loans to Chinese governments and national financial institutions.
Article 14 The term "applique at the end of a book or at the time of receipt" as mentioned in Article 7 of the Regulations refers to the applique at the time of signing a contract, the establishment of documents, the opening of account books and the receipt of certificates.
If the contract is signed abroad, it should be applied at home.
Article 15 The term "parties" as mentioned in Article 8 of the Regulations refers to the units and individuals that have a direct relationship of rights and obligations with the vouchers, excluding the guarantor, witness and expert witness.
The contractor in the schedule of tax items and rates refers to the parties to the contract.
The agent of the party concerned has the obligation to pay taxes on his behalf.
Article 16 The document of property right transfer shall be affixed with decals by the pledgee. If the document is not affixed or less stamped, the holder of the document shall be responsible for subsidizing the stamp. If the written document is signed by way of contract, the parties holding the written document shall apply decals in full.
Article 17 Different tax items and tax rates apply to the same voucher because it contains two or more economic items. If the amounts are recorded separately, the tax payable shall be calculated separately, and the total tax amount shall be applied after adding them up. If the amount is not recorded separately, the tax decal with high tax rate shall be applied.
Article 18. If the amount is not indicated in the taxable voucher with decals in proportion to the amount, the amount shall be calculated according to the quantity contained in the voucher and the national quotation; If there is no national quotation, the amount shall be calculated according to the market price, and then the tax payable shall be calculated according to the prescribed tax rate.
Article 19 If the amount contained in the tax payable certificate is in foreign currency, the taxpayer shall convert it into RMB according to the foreign exchange quotation published by the People's Republic of China and the State Administration of Foreign Exchange on the day when the certificate is issued, and calculate the tax payable.
Article 20 Taxable vouchers shall be cancelled immediately after they are affixed with tax stamps. If the taxpayer has a seal, it will be cancelled with the seal; If the taxpayer has no seal, he can use a pen (ballpoint pen) to draw several horizontal lines for cancellation. The cancellation mark should intersect with the riding seam. G366 riding seam refers to the junction between pasted tax stamps and vouchers and tax stamps.
Article 21 If the taxable amount of a voucher exceeds 500 yuan, an application shall be made to the local tax authorities to fill in a payment book or a tax payment certificate, and one of them shall be pasted on the voucher or the tax authorities shall affix a tax payment mark on the voucher instead of a decal.
Twenty-second the same kind of taxable documents, which need frequent decals, should apply to the local tax authorities for timely summary payment of stamp duty.
The tax authorities shall issue a remittance permit to the units that have approved the summary payment of stamp duty. The time limit for aggregate payment shall be determined by the local tax authorities, but the longest period shall not exceed one month.
Article 23. All vouchers for consolidated payment of stamp duty shall be stamped with the stamp and number of remittance specified by the tax authorities, and bound into a book, and then an adhesive book affixed with stamp or payment book shall be stamped for cancellation and kept for future reference.
Article 24 Anyone who affixes more stamps may not apply for tax refund or offset.
Twenty-fifth taxpayers should properly keep tax payment vouchers. The retention period of vouchers, where the state has clearly stipulated, shall be handled in accordance with the provisions; The remaining vouchers shall be kept for one year after the completion of performance.
Twenty-sixth taxpayers are not sure whether they should pay tax on the vouchers, and they should bring the vouchers in time to the local tax authorities for identification.
If a taxpayer disputes with the tax authorities about the nature of the voucher, it shall attach the voucher and report it to the tax authorities at the next higher level for approval.
Article 27 The units that issue or handle tax payable certificates mentioned in Article 12 of the Regulations refer to the units that issue rights and licenses and the units that handle authentication, notarization and other related matters of certificates.
Article 28 The obligation to supervise taxpayers to pay taxes according to law mentioned in Article 12 of the regulations means that the units that issue or handle tax payable vouchers shall supervise the following tax payment matters:
1. Whether the tax payable certificate has been stamped;
2. Whether the pasted printing is sufficient;
3. Whether the pasted stamp is cancelled as required.
For those who have not completed the above tax payment procedures, taxpayers should be urged to apply decals on the spot.
Article 29 The face value of a tax stamp is in RMB, and it can be divided into nine types: ten cents, twenty cents, five cents, one yuan, two yuan, five yuan, ten yuan, five yuan and one hundred yuan.
Thirtieth tax stamps are securities, and local tax authorities should strictly manage them according to the management measures formulated by the State Administration of Taxation, and the specific management measures shall be formulated separately.
Article 31 A unit or individual may be entrusted with the sale of tax stamps, and the tax authorities shall pay a handling fee of 5% of the sales amount. The source of payment is extracted from the actual stamp duty.
Article G367 Anyone who sells tax stamps on behalf of others shall first apply to the local tax authorities for sales on behalf of others, and provide a guarantor if necessary. After investigation and approval, the tax authorities shall sign a consignment contract with the consignment households and issue a consignment license.
Article 33. The taxes obtained from the stamps sold by the consignment households must be stored in special accounts, and reported to the local tax authorities within the prescribed time limit, or paid directly to the bank by filling out a special payment form. Shall not be overdue or used for other purposes.
Article 34. In case of loss of the tax stamps collected and stored by the consignment households and the tax on the tax stamps sold, they shall be responsible for compensation.
Article 35. Unless otherwise stipulated in the contract, the stamp duty receipts received by the consignment households shall not be consigned to others for consignment or transferred to other regions for sale.
Article 36 The tax authorities should always guide, inspect and supervise the work of selling tax stamps on behalf of customers. The sales agent shall provide detailed information about the receipt and sale of tax stamps and shall not refuse.
Article 37 The inspection of stamp duty shall be carried out by the tax authorities. Tax officials shall show their tax inspection certificates when conducting inspections. Taxpayers shall not refuse under any pretext.
Thirty-eighth tax officials seized in violation of the provisions of the regulations, should be handled in accordance with the relevant provisions. If it is necessary to bring the certificate back, a receipt shall be issued and handed over to the inspected person for receipt.
Article 39 If a taxpayer violates the provisions of Article 22 of these Detailed Rules and fails to pay or underpays the stamp duty beyond the tax payment period approved by the tax authorities, the tax authorities shall order him to pay the tax within a time limit, and impose a daily fine of 5‰ from the date of delay.
Fortieth taxpayers who violate the provisions of Article 23 of these Rules shall be fined up to 5,000 yuan as appropriate; If the circumstances are serious, the remittance license shall be revoked.
Forty-first taxpayers who violate the provisions of Article 25 of these Rules shall be fined up to 5,000 yuan as appropriate.
Forty-second consignment households in violation of the provisions of Article 33, Article 35 and Article 36 of these rules, depending on the seriousness of the case, given a warning or cancel the qualification of consignment.
Article 43 If a taxpayer fails to apply decals in accordance with regulations and evades paying taxes, any unit or individual has the right to report and expose it. After investigation and handling by the tax authorities, the whistleblower may be rewarded according to regulations and kept confidential.
Article 44 The State Taxation Bureau shall be responsible for the interpretation of these Detailed Rules.
Forty-fifth these rules and regulations shall be implemented at the same time.