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How to operate the collection of stamp duty sources in Guangdong Province

Legal subjectivity:

The declaration method of stamp tax source after collection is as follows: 1. Enter the tax system. 2. Click "I want to pay tax", "declare tax" and "declare tax (fee) list" in turn to enter other declaration pages, select the combined tax declaration of property and behavior tax, and click the Fill in the Declaration Form button. 3. Enter the declaration form filling interface, and select stamp duty declaration.

Legal objectivity:

Article 16 of the Stamp Tax Law of People's Republic of China (PRC) stipulates that stamp duty shall be levied quarterly, annually or every time. For quarterly and annual tax payment, the taxpayer shall declare and pay tax within 15 days after the end of the quarter or year; Taxpayers shall declare and pay taxes within 15 days from the date of tax obligation. Stamp duty on securities transactions is paid weekly. The withholding agent of stamp duty on securities transactions shall declare tax payment and bank settlement interest within five days after the end of each week. Article 17 of the Stamp Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Stamp Tax Law) stipulates that payment can be made by stamping a stamp or issuing other tax payment vouchers by the tax authorities according to law. Where a tax bill is attached to the taxable certificate, the taxpayer shall affix the cancellation or cancellation seal at the seam of each tax bill. The seal is supervised by the tax authorities of the State Council.