Yes, stamp duty is calculated through taxes and surcharges. For the stamp duty paid by an enterprise, there will be no unpaid tax payable, there is no need to estimate the tax payable, and there is no settlement with the tax authorities. Therefore, the stamp duty paid by enterprises does not need to be accounted by the subject of "taxes payable". When purchasing stamp duty, it is directly debited to the account of "taxes and surcharges" and credited to the account of "bank deposits".

The accounting entries are as follows:

Debit: taxes and surcharges,

Loan: bank deposit.

What subjects are taxes and surcharges?

Taxes and surcharges are profit and loss subjects, which refer to the relevant taxes and fees that enterprises should bear in their business activities, including consumption tax, urban maintenance and construction tax, education surcharge, resource tax, environmental protection tax, land value-added tax, housing tax, vehicle and vessel tax, urban land use tax, stamp duty, cultivated land occupation tax, deed tax and vehicle purchase tax.