营业账簿印花税有哪些优惠政策？

Tax Policy Changes - The total amount of capital reserve is exempt from stamp duty [3] - Newly established operating accounts for insurance guarantee fund companies are exempt from stamp duty [4] - From August 1, 2023, to December 31, 2027, contracts, property transfer documents, and operating accounts related to the disposal of debt assets by banking financial institutions and financial asset management companies are exempt from stamp duty [5] Tax Filing and Credit Evaluation - Taxpayers must declare and pay stamp duty on operating accounts within fifteen days after the end of the year [6] - The credit evaluation system includes four types of social insurance fees and four types of non-tax income [13] - Specific behaviors leading to credit deductions include failure to file tax returns on time, failure to withhold and pay taxes, and providing false tax information [15] Case Studies - Company A failed to report the disability employment security fund on time, resulting in a 5-point deduction, which was corrected within one day, restoring the score to 0 [22][23] - Company B delayed the submission of social insurance fees, leading to a 2-point deduction after correction [25] - Company C faced difficulties in timely payment of social insurance fees, resulting in a final credit deduction of 1.05 points after multiple late payments [29][32]