The first declaration period in 2024 will be opened, and the declaration of various taxes will be "hundreds of battles", don't ignore the stamp duty on business books that are only declared once a year, let's take a look at the relevant policies and declaration processes of stamp duty on business books in this issue!
1.Who are the taxpayers of stamp duty on business account books?
within the territory of the People's Republic of China,Where the setting of "paid-up capital(share capital) and capital reserve" are all taxpayers of stamp duty on business books, stamp duty shall be declared and paid in accordance with the regulations.
tips：As long as the settings are made without exception!
2.Which business books are subject to stamp duty?
Business account books can be divided into account books and other account books that record funds according to the content they reflect. Stamp duty shall be declared and paid on the account books where the funds are recorded, and stamp duty shall not be levied on other account books.
tips：It is only necessary to declare the capital account book and the business account book at 2.5/10,000. The original five-dollar tax items (other business account books, rights, licenses) have been cancelled.
3.How to determine the basis of stamp duty on business account books?
The basis of taxation of the taxable business account bookIt is the total amount of paid-in capital (share capital) and capital reserve recorded in the account books.
In the business account books where stamp duty has been paid, the total amount of paid-in capital (share capital) and capital reserve recorded in the following years is greater than the total amount of paid-in capital (share capital) and capital reserve for which stamp duty has been paidIf there is an increase, the tax payable shall be calculated according to the increased part.
tips：You can check and compare the opening and closing numbers of paid-in capital and capital reserve for 2023, and if there is an increase, it needs to be filed in January of each yearPay stamp duty on the additional part of the declarationNo increase is required butStillDeclarations are required.
4.What is the stamp duty rate on business books?
The stamp duty rate on the business account book is 2.5/10,000 of the total amount of paid-in capital (share capital) and capital reserve.
tips：The tax rate is 2.5/10,000, not 5/10,000
5.How is the tax payable calculated?
Tax payable = tax basis Applicable tax rate.
At the end of 2023 (paid-in capital (share capital) + capital reserve) - stamp duty paid in the previous period (paid-in capital (share capital) + capital reserve)] * 2.5/10,000.
tips：The tax basis and tax rate are considered in both respect, and it is more important to calculate the tax basis accurately by yourself
6.What is the due date for stamp duty on business books?
From July 1, 2022, unless otherwise stipulated by the State Administration of Taxation, stamp duty on taxable business books will be implemented in most provinces and citiesFiling on an annual basisSections, for exampleJiangsuProvinceAnhui Province, forStamp duty on taxable business books can be declared and paid on an annual or one-time basis, and the tax payment period cannot be changed within a tax year once selected.
Where the levy is levied on an annual basis, it shall commence from the date of the end of the yearWithin fifteen daysDeclare and pay taxes.
tips:If you choose to declare the stamp duty on the business account book on an annual basis, you must also make a zero declaration if there is no tax at the time of the annual declaration.
7.How to declare stamp duty on the business account books of branches operating across regions?
The business account books used by branches operating across regions shall be subject to stamp duty by each branch in its location. For the branch office of the superior unit that approves the funds, the account books of the funds shall be taxed and levied according to the amount of the book funds allocated; For branches that do not allocate funds to the superior unit, stamp duty is not levied on the business account books. In order to avoid double taxation of the same fund, the account book of the superior unit recording the funds shall be subject to stamp duty on the remaining part after deducting the amount of funds allocated to the subordinate institutions.
tips:Cross-district operation and cross-district reporting, and the allocation of superiors will be considered separately.
8.What tax benefits are available?
tips:Self-judgment, self-calculation, self-declaration, preferential information retained for future reference.
1.View the status of tax identification
If there is no tax identification, the tax authorities in different regions will handle the situation differently, and the query operations and processing methods in Jiangsu and Shanghai are shown below for reference, which are subject to the requirements of the local tax authorities.
Jiangsu region:
Log in to the Jiangsu Provincial Electronic Tax Bureau, and check whether there is an appraisal of stamp duty on the annual declaration of business account books in the "Tax (Fee) Identification Information" in the "Home Page - My Information - Taxpayer Information".If not, the stamp duty on the business book is declared on a one-time basisIf there is an annual declaration appraisal, the stamp duty on the business account book shall be declared within the declaration period in January of the following year, and no tax shall be declared zero.
Shanghai area:
You can log in to the Shanghai Electronic Tax Bureau and query the specific tax (fee) identification information through "I want to query" - taxpayer one-household inquiry "- basic information" - tax identification. If there is a taxable business account book and the corresponding tax (fee) type has not been identified, please contact the competent tax authority for tax (fee) identification.
2.Tax source information collection, declaration and payment
The path of the module of the electronic tax bureau in different regions is slightly different, but the data filling caliber is the same, and the declaration pages in Jiangsu and Shanghai are still displayed for reference, which is subject to the operation page of the local tax bureau.
Jiangsu region:
Enter".I want to do taxes- Tax declaration and payment - comprehensive declaration of property behavior tax and enterprise income tax**The stamp duty that needs to be declared on time this month will show the stamp duty item declared on an annual basis, that is, the stamp duty on the business book.
Click Business Book Tax Item"Tax Source Collection".button, jump to the tax source information interface, and clickAdd Tax Source Informationbutton and fill in as prompted"Name of Taxable Voucher", "Number of Taxable Voucher", "Tax Basis" and other informationAfter that, click the "Save" button to complete the collection of stamp duty tax source information in the business account book.
Click on the Tax Source Collection page"Comprehensive Tax Declaration" or re-enter the Declaration** interface, check the stamp duty tax source that needs to be declared, and click "Tax Source Information Synchronization" to complete the synchronization.
Check the stamp duty source that needs to be declaredConfirm whether the "six taxes and two fees" preferential treatment is applicable in this period, meet the selection of "yes", do not meet the selection of "no". Then click the "Declaration" button, and the system will prompt the tax declared this timeConfirm that the tax is accurate to complete the declaration
Shanghai area:
Click ".I want to do taxes" - tax declaration and payment" - comprehensive declaration - combined tax declaration of property and behavior tax", select"Stamp Duty Filing (Annual)".corresponding"Tax Source Collection".
Tips: If the enterprise has approved the annual business account book, the stamp duty declaration will be automatically brought out in the "current taxable tax".
The default period of the tax is 2023-01-01 to 2023-12-31, clickAdd Collection Information
For taxpayers who have stamp duty payment obligations in business account books, the system will automatically bring out a tax source information in the stamp duty tax source information collection interface, and double-click the line to pop upTax Source Detail Entry Page
If the tax source information is not automatically brought out, click the "Add" button.
On the Tax Source Details entry page, fill in the relevant data information, and then click "Confirm".
Click "Save" - "OK" on the stamp duty tax source information collection interface.
Tips: Such asThere is no need to pay taxes in the current yearand click directly"One-click zero declaration".。According to the system prompts, jump to the declaration interface and click "Declaration" to complete the zero declaration.
Click Back to go back[Consolidated tax return for property and behavior tax].interface, check the tax types to be declared, click [Next], confirm that the information is correct, and click [Declaration] to complete the declaration.
[Small taxes, big risks].
Stamp duty on business books, annualCheck it out by secondaryDon't forget the filing date, there is no taxAll have to be reported, online operation to teach you, no trouble in declaration and payment!