避坑指南！印花税的6大误区你了解吗？

Core Viewpoint - The article aims to clarify six common misconceptions regarding stamp duty, emphasizing the importance of understanding the legal requirements and correct practices for compliance [1]. Group 1: Misconceptions about Stamp Duty - Misconception 1: All contracts require stamp duty payment. Correction: Only contracts listed in the Stamp Duty Law are taxable, including loan contracts, leasing contracts, sales contracts, and others [2][3]. - Misconception 2: Contracts must have a stamp duty ticket affixed to be considered paid. Correction: Stamp duty can be paid through affixing a stamp or obtaining a payment certificate from the electronic tax bureau [4][5]. - Misconception 3: Contracts without specific amounts do not require stamp duty. Correction: Stamp duty is based on the actual settlement amount or market price if the amount is not specified [8]. Group 2: Refunds and Annual Payments - Misconception 4: Unfulfilled taxable contracts can be refunded. Correction: Stamp duty paid on unfulfilled contracts is non-refundable, even if the contract is invalid or canceled [9]. - Misconception 5: Once stamp duty is paid on business books, it does not need to be paid again in subsequent years. Correction: Stamp duty is based on the total amount of paid-in capital, and any increase in this amount in future years will incur additional tax [10][11]. - Misconception 6: Taxpayers with recognized stamp duty obligations do not need to report if no actual business occurred. Correction: Stamp duty must be reported quarterly, annually, or per occurrence, regardless of business activity [12].