【关注】印花税常见问题Q&A看过来

Core Viewpoint - The article provides a comprehensive overview of stamp duty regulations, addressing common questions related to its application in business transactions and the necessary compliance for both companies and individuals [2][3]. Group 1: Stamp Duty Requirements - Companies must pay stamp duty on business orders that establish a clear buyer-seller relationship, even if no formal sales contract is signed [2]. - Electronic contracts are subject to stamp duty, similar to traditional paper contracts [2]. - If a contract does not specify a final settlement price, the stamp duty is based on the actual settlement amount determined later [2]. Group 2: Filing and Payment Deadlines - Stamp duty for taxable contracts is filed quarterly, while those who rarely establish taxable contracts may opt for per-transaction filing [3]. - Taxable property transfer documents are filed per transaction, but frequent filers can choose quarterly filing [3]. - Taxable business ledgers are filed annually, and foreign entities must file per transaction or can opt for annual filing if frequent filing is impractical [3]. - Taxpayers must submit their filings within fifteen days after the end of the quarter or year, or within fifteen days of the tax obligation arising for per-transaction filings [3].