山西：按年计征的营业账簿印花税热点问答

Core Viewpoint - The article discusses the calculation of the taxable amount for business ledger stamp duty, detailing the basis for taxation and applicable rates. Group 1: Tax Calculation Method - The taxable amount for stamp duty on business ledgers is calculated by multiplying the tax base by the applicable tax rate [4]. - The tax base for taxable business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger [4]. - If the paid-in capital (share capital) and capital reserves recorded in subsequent years exceed the amounts for which stamp duty has already been paid, the taxable amount is calculated based on the increase [4]. - The applicable tax rate for business ledger stamp duty is 0.29% of the total amount of paid-in capital (share capital) and capital reserves [4]. Group 2: Tax Policy for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), land occupation tax, and education fees halved [7]. - The announcement regarding tax policies for small enterprises aims to support their development [7]. Group 3: Exemptions and Special Cases - Certain contracts and property transfer documents related to the disposal of non-performing assets by banking financial institutions and financial asset management companies are exempt from stamp duty [8]. - Newly established business ledgers for insurance guarantee fund companies are also exempt from stamp duty [8].