If an enterprise pays stamp duty, it should calculate the tax based on the amount, expenses, income recorded in the taxable voucher and the number of vouchers. How should it be declared according to the regulations?

How to declare stamp duty?

In the past, when paying stamp duty, you had to go to the tax department to purchase a tax stamp. The tax stamp is a tax payment certificate for paying stamp duty, including one dime, two dimes, five cents, one yuan, two yuan, five yuan, and ten yuan. There are 9 denominations: , 50 yuan, and 100 yuan. Stamp tax is calculated by taxpayers in accordance with tax laws and regulations, and they purchase tax stamps and affix them to taxable certificates. In addition, enterprises can also purchase tax stamps in advance. When taxable activities occur, they can calculate the tax amount themselves and paste the purchased tax stamps on the taxable vouchers. The seam of each tax stamp must be stamped or written off.

But now is the Internet age. When we pay stamp duty, we can declare it directly online, which is convenient and fast. We can log into the tax filing website. Fill out the "Stamp Duty Tax Declaration (Report) Form" to declare stamp tax, and the payment can be withheld through the bank. We should pay attention here to ensure that the information we submit is true and legal. The electronic signature used must comply with the conditions stipulated in the Electronic Signature Law. Generally, stamp tax declaration must be paid when a taxable certificate is signed. However, enterprises have to apply for the same type of taxable vouchers frequently, and each time they have to pay, the workload is too heavy. In order to simplify the application procedures, taxpayers can apply to the tax authorities and adopt the method of collective payment on a periodic basis. Taxpayers who adopt the periodic summary payment method should note that once the payment method is selected, it cannot be changed within one year. If your unit is approved to collect stamp duty, the tax payment period is one month, but if the tax amount is small, the tax authority will determine whether to change it to one quarter. Taxpayers shall declare and pay stamp tax within 15 days from the expiration of the tax period. If a taxpayer enjoys tax reduction or exemption treatment, he must also file tax returns in accordance with regulations during the period of tax reduction and exemption.