印花税六项要点要留意！

Taxation Location - For entities, the taxpayer should report and pay the stamp duty to the tax authority at the location of their institution [3] - For individuals, the taxpayer should report and pay the stamp duty to the tax authority at the location where the taxable certificate is issued or at the taxpayer's residence [3] - When real estate ownership is transferred, the taxpayer should report and pay the stamp duty to the tax authority at the location of the real estate [3] - The securities registration and settlement institution, as the withholding agent for securities transaction stamp duty, should report and pay the tax and bank settlement interest to the tax authority at its location [3] Timing of Tax Obligation - The tax obligation for stamp duty arises on the day the taxpayer issues the taxable certificate or completes the securities transaction [3] - The withholding obligation for securities transaction stamp duty arises on the day the securities transaction is completed [3] Tax Payment Deadline - Stamp duty can be assessed quarterly, annually, or per transaction. For quarterly or annual assessments, taxpayers must report and pay the tax within fifteen days from the end of the quarter or year [3] - For per-transaction assessments, taxpayers must report and pay the tax within fifteen days from the date the tax obligation arises [3] - Securities transaction stamp duty must be reported and paid weekly, with the withholding agent required to report and pay within five days from the end of each week [3]