农业生产排放应税污染物的暂予免征环境保护税

Core Viewpoint - The article discusses the implementation and changes in the stamp duty for business ledgers, including the annual declaration process and various tax relief policies aimed at small businesses and financial institutions [10][12][16]. Group 1: Declaration Deadline - Starting from July 1, 2022, the stamp duty on taxable business ledgers is to be declared annually, with taxpayers required to submit their tax payments within fifteen days after the end of the fiscal year [10]. - Due to a holiday from January 1 to January 3, the declaration deadline for the 2025 business ledger stamp duty is extended to January 20, 2026 [10]. Group 2: Tax Calculation - The taxable amount for the stamp duty is calculated as the product of the tax base and the applicable tax rate, where the tax base is the total amount of paid-in capital (equity) and capital reserves recorded in the ledger [12]. - The stamp duty rate for business ledgers is set at 0.02% of the total paid-in capital and capital reserves [12]. Group 3: Tax Relief Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will benefit from a 50% reduction in various taxes, including stamp duty (excluding securities transaction stamp duty) [16]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies will be exempt from stamp duty on contracts and property transfer documents related to the disposal of non-performing assets [17]. - Before December 31, 2027, newly established business ledgers for insurance guarantee fund companies will also be exempt from stamp duty [18]. Group 4: Electronic Tax Filing - The article outlines the process for filing stamp duty through the national unified electronic tax bureau, including steps for tax source collection and submission [22][27].