Stamp duty is a tax levied on taxable economic documents that are written, received, and used in economic activities and economic exchanges. Because taxpayers mainly fulfill their tax obligations by affixing tax stamps on taxable certificates, it is named stamp tax. It has the nature of both voucher tax and behavioral tax, with a wide range of taxation, low tax rate and light tax burden: the tax rate is 1‰, and the minimum tax rate is 0.05. The taxpayer shall complete the tax obligations by himself, calculate the tax amount by himself, purchase tax stamps by himself, affix and cancel or cancel by himself.

The new stamp duty law will be implemented on July 1, 2022. This month (October) is the first declaration after the implementation of the new Stamp Duty Law. Because it is the first declaration, taxpayers will definitely encounter many problems during the actual operation. Deep Sky Network has sorted out the problems you may encounter to give you tips so that taxpayers can smoothly file stamp tax quarterly returns for the October collection period.

Comparison of changes in stamp taxes between the old and new ones

1. Reduced the scope of taxation

Cancel the 5 yuan stamp tax on each piece of rights and licenses.

2. Reduced taxes

(1) The stamp tax rate for contract contracts, construction project contracts, and transportation contracts is reduced from 50,000 to 30,000;

(2) The tax rate is reduced for some property rights transfer documents: the tax rate for trademark, copyright, patent and proprietary technology transfer documents is reduced from 50,000 to 30,000;

(3) The business book tax rate is reduced from 5/10,000 to 2.5/10,000, and the provisions of Finance and Taxation Document No. 50 of 2018 are directly incorporated into legislation.

3. Basis for tax calculation

It is clear that value-added tax is not used as the basis for stamp tax calculation.

If the taxpayer signs a contract with a tax-inclusive price and does not separately list the value-added tax, the full stamp tax will be calculated and paid.

4. Amount calculation

Cancel the mantissa requirement and pay the tax directly according to the actual calculated tax amount (no need for rounding, just pay the calculated amount).

5. Provisions on adding withholding agents

The original "Stamp Duty Interim Regulations" did not provide for how overseas individuals should pay stamp tax and whether withholding at source can be implemented. This legislation adds this part of the provision:

The taxpayer is an overseas unit or individual:

(1) There is an agent in the country:

Generally refers to a tax agent Only if you sign a tax agency agreement. Its agent shall be the withholding agent. Declare and pay taxes to the tax authority in charge of the location (place of residence) of the domestic agency.

(2) There is no agent in the country:

The taxpayer shall declare and pay stamp duty on his own. The specific methods shall be prescribed by the taxation department of the State Council. Overseas entities or individuals may declare and make payments to the tax authorities in charge of the place where the assets are delivered, where the domestic service provider or recipient is located (residence), and where the person who created the taxable certificate is located (residence); if it involves the transfer of real estate property rights, they must Declaration and payment must be made to the competent tax authority where the real estate is located.

Quarterly zero declaration tax declaration process

Because tax types are identified for quarterly declarations, even if there is no stamp duty in the quarter, a zero declaration must be made, otherwise the system will have overdue declaration information , it will affect your credit and you will also be fined, so be sure to pay attention to it. When collecting, fill in 0 for the number of taxable vouchers and the tax amount. The date of the taxable voucher can be selected as the last day of the period to which it belongs.

1. Zero value-added tax declaration for small-scale taxpayers

(1) Log in to the Electronic Taxation Bureau, find the value-added tax in the tax declaration and payment interface, and click to fill in the declaration form behind the report; < /p>

(2) After entering the VAT return form, all data in the report should be filled in with zeros. In some areas, the VAT return form can also be left blank without filling in;

(3) Zero VAT declaration means no income, so the data in the report are all zero. Pull the report to the bottom, digitally sign the taxpayer, or enter the taxpayer's password. If you declare online, you do not need to enter the password; < /p>

(4) After entering the password, check the date and zero data in the report, and click submit after verifying that it is correct;

(5) After clicking submit, the small-scale VAT return will be 0 The application was successful.

2. Zero value-added tax declaration for general taxpayers

(1) Log in to the electronic declaration management system, click VAT on the main interface, do not need to fill in the data, directly generate the data, click save and then Click Review.

(2) Finally click on the online declaration, and the general taxpayer's zero value-added tax declaration will be successful.

Notes on Stamp Duty Declaration

1. What is the tax deadline for stamp duty?

(1) Stamp duty is levied on a quarterly, annual or per-time basis

If it is levied on a quarterly or annual basis, the taxpayer shall pay the tax ten years from the end of the quarter or year. Declaration and payment of taxes within five days;

If tax collection is implemented on a case-by-case basis, taxpayers shall declare and pay taxes within fifteen days from the date when the tax obligation arises.

(2) Securities transaction stamp tax is paid on a weekly basis

The withholding agent of securities transaction stamp tax shall declare the tax payment and bank settlement within five days from the end of each week. Interest.

2. What is the basis for calculating stamp duty?

The basis for calculating stamp duty is as follows:

(1) The basis for calculating tax on a taxable contract is the amount listed in the contract, excluding the listed value-added tax;< /p>

(2) The tax calculation basis for taxable property rights transfer documents is the amount listed in the property rights transfer documents, excluding the listed value-added tax;

(3) The tax calculation basis for taxable business accounting books is the total amount of paid-in capital (share capital) and capital reserves recorded in the account books;

(4) The tax calculation basis for securities transactions is the transaction amount.

If the taxable contract or property transfer document does not specify the amount, the tax basis for stamp duty shall be determined based on the actual settlement amount. If the basis for tax calculation cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time when the contract or property transfer document is written; if the government fixed price or government guided price shall be implemented according to law, it shall be determined according to relevant national regulations.

If there is no transfer price in a securities transaction, the tax calculation basis shall be determined based on the closing price of the security on the previous trading day when the transfer registration procedures are completed; if there is no closing price, the tax calculation basis shall be determined based on the face value of the security.

3. How to fill in the "Stamp Duty Tax Source Detailed Form"

Before filling in the form, you need to maintain the relevant tax source information. The tax item column is required, and you need to fill in the details related to the purchase and sale contract. , processing contract and other specific projects. The taxable voucher number column is for filling in the contract or voucher number, and the system defaults to an optional item. If the enterprise enjoys stamp duty reduction and exemption, the "Reduction Nature Code and Project Name" column is required.

4. How do taxpayers enjoy stamp duty discounts?

Taxpayers enjoy preferential stamp duty and implement the handling method of "self-judgement, declaration and enjoyment, and retention of relevant information for future reference".

(1) Taxpayers should fill in the "Stamp Duty Source Detailed Form" based on the stamp tax taxable contract, property transfer documents and business account books, and make a comprehensive declaration of property behavior tax.

(2) If the amount is not stated in the taxable contract or the property transfer document, and the amount is determined during the subsequent actual settlement, the taxpayer shall pay tax on the first day when the taxable contract or property transfer document is written. During the declaration period, the taxable contracts and property rights transfer documents shall be reported. In the next tax declaration period after the actual settlement, the stamp tax shall be calculated and paid based on the actual settlement amount.

(3) Stamp duty is levied on a quarterly, annual or per-time basis. Stamp taxes on taxable contracts and property rights transfer documents can be declared and paid on a quarterly or per-time basis. Stamp taxes on taxable business account books can be declared and paid on an annual or per-time basis. The specific tax deadlines shall be determined by the tax bureaus of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning in light of the actual collection and management practices. Sure.

Stamp taxes on taxable vouchers for overseas entities or individuals can be declared and paid on a quarterly, annual or per-time basis. The specific tax payment period shall be determined by the taxation bureaus of each province, autonomous region, municipality directly under the Central Government, and cities under separate state planning in light of the actual collection and management practices.

(4) After the implementation of the Stamp Duty Law, taxpayers will enjoy preferential stamp tax policies and continue to implement the handling method of "self-judgment, declaration and enjoyment, and retention of relevant information for future reference". Taxpayers bear legal responsibility for the authenticity, completeness and legality of the information retained for reference.