纳税人签订合同所载金额与实际结算金额不一致，印花税应如何缴纳？

Group 1 - The article discusses the discrepancies between the contract amount signed by taxpayers and the actual settlement amount, specifically regarding the payment of stamp duty [2]. - According to the announcement by the Ministry of Finance and the State Taxation Administration, if the amounts listed in taxable contracts differ from the actual settlement amounts, the tax basis will depend on whether the listed amounts are changed or not [2]. - If the listed amount increases after a change, taxpayers must pay additional stamp duty on the increased portion; conversely, if the amount decreases, they can apply for a refund or offset the stamp duty [2]. Group 2 - The article provides guidance on how companies can apply for an increase in electronic invoice limits as the end of the year approaches and business volume increases [7]. - Companies can log into the new electronic tax bureau to access the invoice limit adjustment application page through two methods [10]. - After filling out the application for the adjustment, companies must ensure that the reasons for the application and the uploaded documents are accurate and valid [12].