印花税的那些事儿｜如何在电子税务局采集税源并申报印花税

Core Viewpoint - The article discusses the implementation of the "Stamp Tax Law of the People's Republic of China" which took effect on July 1, 2022, and highlights common misunderstandings and risks associated with stamp tax compliance for taxpayers [1][3]. Group 1: Stamp Tax Declaration Process - The stamp tax is assessed quarterly, annually, or per occurrence, and taxpayers must declare and pay taxes within 15 days after the end of the quarter or year, or from the date the tax obligation arises for per occurrence assessments [3]. - Taxpayers must use the national standardized electronic tax bureau's "Property and Behavior Tax Source Collection and Combined Declaration" module for all stamp tax declarations [3][4]. - For per occurrence declarations, the tax obligation date is generally the date the taxable certificate is issued, and taxpayers should declare within 15 days to avoid late submission risks [5][6]. Group 2: Periodic Declaration - For periodic declarations, such as stamp tax on sales contracts (quarterly) or business account books (annually), taxpayers must also use the same electronic module to collect tax sources and fill in the required tax periods [7][8]. - Taxpayers can confirm and apply for different stamp tax items that need to be declared quarterly based on their business activities, except for business account books [8][9].