提醒！1月要申报营业账簿印花税操作步骤

Group 1 - The article discusses the implementation of the Stamp Duty Law in China, which took effect on July 1, 2022, stating that only business ledgers with paid-in capital and capital reserves are subject to stamp duty, while other business ledgers are exempt [3][4]. - In Guangdong Province, the stamp duty on business ledgers must be declared and paid annually, with provisions for those unable to pay annually to declare on a per-instance basis. Taxpayers must declare within 15 days after the end of the year or after the tax obligation arises [3][4]. - Taxpayers who are required to declare annually must still submit a "zero declaration" if no tax is owed for that year [3][4]. Group 2 - The article outlines the steps for declaring and paying stamp duty through the electronic tax bureau, including selecting the tax type, entering tax amounts, and submitting the information [4][21]. - The policy basis for the stamp duty includes the Stamp Duty Law of the People's Republic of China and relevant announcements from the State Taxation Administration [4]. Group 3 - The article introduces the concept of R&D expense super deduction, which allows companies to deduct R&D expenses beyond the normal cost deductions, effectively reducing their taxable income [9][12]. - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not result in intangible assets, effectively allowing a total deduction of 200% [15]. - Special provisions are made for integrated circuit and industrial mother machine companies, which can benefit from a 120% super deduction from January 1, 2023, to December 31, 2027 [15]. Group 4 - The article emphasizes the importance of timely declaration for enjoying the R&D expense super deduction, with specific deadlines for prepayment and annual tax settlement [15].