纳税人签订框架合同，合同中未列明金额，但每月的结算单列明了不含税价格，并单独列明增值税税款，印花税是否可以按照不含税金额缴纳？

Group 1 - The article discusses the tax implications for taxpayers who sign framework contracts without specified amounts, focusing on whether stamp duty can be paid based on the pre-tax amount listed in monthly settlement statements [2] - According to the Stamp Tax Law of the People's Republic of China, the tax basis for taxable contracts is the amount specified in the contract, excluding VAT [2] - The announcement from the State Taxation Administration clarifies that if the taxable contract does not specify an amount, the taxpayer must declare the amount during the first tax declaration period after the contract is established [2] Group 2 - The article provides a reminder about the new electronic tax bureau services available for taxpayers, including online assistance for tax-related inquiries [18][19] - It emphasizes the importance of using the electronic tax bureau or its app for tax payments and inquiries, highlighting the convenience of remote assistance when online functions are insufficient [18][19] - The article outlines the process for taxpayers to engage with the electronic tax bureau for assistance, including steps for online identity verification and submitting tax-related requests [19]