你问我答｜电子税务局如何进行营业账簿印花税申报？

Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty for business account books through the electronic tax bureau, emphasizing the importance of compliance with the new regulations effective from July 1, 2022 [17]. Group 1: Steps for Declaration - Step 1: Log in to the electronic tax bureau as a business entity and navigate to "My To-Do" to find the declaration items [1][4]. - Step 2: Click on "Property and Behavior Tax Source Collection and Combined Declaration" [6]. - Step 3: Access the "Stamp Duty" section and select "Tax Source Collection" [7]. - Step 4: Enter the details of taxable documents such as name, taxable amount, and quantity in the "Stamp Duty Tax Source Information Collection" interface [9][10]. - Step 5: After entering the information, save it and return to the "Stamp Duty Tax Source Detail Table" [12]. - Step 6: Submit the declaration and confirm the information in the pop-up window [14][15]. - Step 7: If there are any taxes due, proceed to make the payment immediately [16]. Group 2: Tax Regulations - The stamp duty for business account books is based on the total amount of paid-in capital and capital reserves, with a tax rate of 0.25% [19]. - Only account books that record capital are subject to stamp duty, while other types of account books are exempt [20]. - Companies must declare stamp duty even if there is no tax due, which is referred to as "zero declaration" [21].