Recently, the State Administration of Taxation has issued the "Announcement on the Promulgation of the Stamp Duty Treatment Regulations (Trial)" (hereinafter referred to as: "The Treatment Regulations"). Effective from January 1, 2017 Start implementation.
It is announced that in order to further standardize the stamp duty administration, tax payers shall, in accordance with the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Tax Collection and Administration Law") and the original implementation details, "China The people have jointly formulated the "Stamp Duty Handling Regulations (Trial)" in conjunction with the Interim Regulations on Stamp Duty of the State (hereinafter referred to as "the Regulations") and its implementation details and other relevant laws and regulations.
The "Disposal Procedures" apply to the handling of stamp tax sources, tax collection, tax reduction and exemption, tax refund handling, risk handling and other matters except securities transactions. Other handling matters shall be carried out in accordance with relevant regulations. Taxpayers should truly provide and properly keep stamp tax taxable vouchers and other relevant tax collection materials, consistently establish, file and keep the "Stamp Duty Taxable Vouchers Registration Book", and record the creation of taxable vouchers in a timely, accurate and complete manner. , receiving situation.
The "Processing Procedures" point out that tax authorities can establish a regular information exchange system with relevant departments such as banks, insurance, industry and commerce, and real estate management, and use relevant information to strengthen the processing of stamp tax sources.
The "Processing Procedures" make it clear that if the tax payable on a voucher exceeds 500 yuan, the taxpayer may choose to paste one of the tax payment form and tax payment statement on the voucher or submit it by location. The tax agency will add a tax payment mark and decal on the voucher. If the first type of taxable voucher needs to be stamped repeatedly, the taxpayer can decide whether to adopt the method of timely collection of claims and payment of stamp duty according to the actual situation. The deadline for collecting and submitting complaints shall not exceed one month. If you adopt the timely summary appeal payment method, it cannot be changed within one year.
If stamp duty is assessed and levied, the tax deadline is one month. If the tax amount is small, the tax deadline can be one quarter, which is determined by the competent tax agency. The taxpayer shall, within 15 days from the expiration of the tax collection period, fill in the taxation appeal form formulated by the State Administration of Taxation to lodge a complaint and pay the stamp tax assessed and collected.
The "Regulations" require that tax authorities should implement stamp duty reduction and exemption services in accordance with the "Rules" and relevant regulations. Stamp tax is subject to tax reduction and exemption filing. The tax reduction and exemption filing materials should include: the taxpayer's tax reduction and exemption filing form; a copy of the "Registration Book"; and other information stipulated in the relevant laws and regulations based on tax reduction and exemption. If there are too many tax stamps, you may not apply for tax refund or credit.
The "Handling Procedures" emphasize that tax authorities should develop stamp tax risk handling services in accordance with the overall demands of the State Administration of Taxation on tax risk handling and the specific demands of wealth action tax risk handling services, and explore and create methods that are suitable for the original region. The purpose of handling stamp tax risks is to rely on modern information technology to identify, warn and monitor risk points in stamp tax handling, and to carry out risk response work.
The tax agency compares the tax-related information it controls with the collection information and tax exemption information reported (reported) by taxpayers to understand the risk points of search stamp tax. Compare the tax payer's information on the stamp duty paid by tax item with the tax payable in the corresponding business books, rights and commitment certificates, and taxable treaties, and guard against the risk of under-collecting stamp taxes on such account books, certificates, and treaties; The taxpayer's business income shall be compared with the assessed tax payable to avoid the risk of the taxpayer underpaying the assessed stamp duty.
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