合规经营提醒 | 印花税申报时这些问题请规避！

Group 1 - The article discusses common issues related to tax assessment, specifically focusing on the incorrect confirmation of tax bases and the handling of special circumstances [3][4]. - It emphasizes that the tax base for taxable contracts should exclude VAT amounts, as per the regulations outlined in the "People's Republic of China Stamp Tax Law" [3]. - The article highlights that if a contract does not specify an amount, the tax base should be determined based on the actual settlement amount or market price at the time of contract establishment [3]. Group 2 - It addresses the misconception that taxpayers can receive refunds or credits for stamp tax on contracts that were not executed, clarifying that such taxes are non-refundable [4]. - The article warns against the practice of not filing zero declarations when no taxable activities occur, stating that taxpayers are still required to submit these declarations within specified timeframes [4].