1. Log in to the electronic tax bureau first, and then enter the electronic tax bureau, and click declare and pay.
2. After entering the payment declaration interface, select the stamp duty item.
3. The taxpayer inputs the contract amount of the corresponding project and selects the tax rate.
4. If there is any decrease or prepaid amount, fill in the corresponding column.
5. Select Yes or No in the "Self-declaration" section at the end of the form. If "Yes" is selected, the declaration will be made by the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge.
6, after check, click on the declaration.
7. If there is tax to pay, continue to withhold and remit it. Otherwise, the declaration is over.
Legal Analysis: New reporting method of stamp duty: the amount of stamp duty payable is lower than that in 500 yuan. You can bring the original contract or voucher (translated in foreign language) to the local tax hall or the agency bank to buy the tax stamp and apply for cancellation.
The amount of stamp duty payable is higher than that of 500 yuan. You need to bring the contract or voucher, case, official seal and comprehensive local tax return (if stamped, you don't need to bring the official seal) to the office hall of the local tax bureau of the company to declare and pay stamp duty.
Legal basis: Article 5 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, by purchasing it in one lump sum and affixing a stamp.
In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.