【轻松办税】一文了解按年计征的营业账簿印花税如何申报操作指引

Policy Overview - The declaration period for the business ledger stamp tax is annual, and taxpayers must declare and pay within fifteen days after the end of the fiscal year [2] - The taxable amount is calculated as the tax base multiplied by the applicable tax rate, where the tax base is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger [2] - The applicable tax rate for the business ledger stamp tax is 0.25% [2] - From January 1, 2023, to December 31, 2027, certain small-scale taxpayers and individual businesses will benefit from a 50% reduction in various taxes, including the stamp tax [2] Operational Guidelines - To declare the stamp tax, taxpayers should log into the new electronic tax bureau, navigate to the tax declaration section, and select the stamp tax for reporting [4][5] - After entering the required information, taxpayers must confirm and submit the details, which will then display a summary of the tax sources for confirmation before final submission [6] Information Retrieval - Taxpayers can check their basic information by logging into the electronic tax bureau and navigating to the taxpayer information query section [7] - Current tax source recognition information can be viewed by selecting "stamp tax" in the tax type recognition section [8] - Additional tax source recognition information can be accessed through the comprehensive information report section [9]