Stamp duty is a tax levied on the act of writing and accepting legally effective documents in economic activities and economic exchanges. Named after the stamp affixed to the taxable certificate as a tax payment symbol. Stamp duty tax law is the general term for stipulating tax collection. Do I have to hand it in every month? Does every unit have to pay it?

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Do I have to pay stamp duty every month?

Stamps do not expire every month. Stamp duty is a kind of behavior tax, which is not paid every month, but paid on time when taxable behavior occurs. If the approved levy is adopted, stamp duty will be paid on any sales income, and the tax will be deducted according to a certain proportion of 3000 sales income. If it is collected after examination, stamp duty shall be paid according to the amount recorded in the sales contract, and the tax rate is 3000.

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Units that pay stamp duty shall report on a quarterly basis, and submit the stamp duty return or supervision representative report to the local tax authorities within 10 days after the end of each quarter. Organs, organizations, military units, schools and other units that only handle tax registration can declare the tax of the previous year to the local tax authorities before the end of the next year/kloc-0. Stamp duty on house purchase is a tax levied on units and individuals who open or receive real estate licenses due to real estate transactions, property rights changes and transfers. If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the written contract or property right transfer document. If the pricing or guidance price is implemented according to law, it shall be determined in accordance with the relevant provisions of the state.

People's Republic of China (PRC) Stamp Tax Law Article 1 Units and individuals that issue taxable vouchers and conduct securities transactions in People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Law. Units and individuals outside People's Republic of China (PRC) and China who use taxable vouchers in China shall pay stamp duty in accordance with the provisions of this Law.

Does every unit have to pay stamp duty?

Yes, every unit has to pay stamp duty.

The tax scope of stamp duty: economic contracts, property rights transfer documents, business books, rights and licenses.

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