1月征期提醒：营业账簿印花税别忘报及操作方法

Core Viewpoint - The article provides a comprehensive guide on the annual declaration and payment of business ledger stamp duty, including calculation methods, applicable tax rates, and available preferential policies for taxpayers [19]. Group 1: Tax Declaration and Calculation - Taxpayers, including domestic units or individuals, must declare and pay the business ledger stamp duty within fifteen days after the end of the fiscal year [2]. - The taxable amount is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate, where the tax base is the total amount of paid-in capital (equity) and capital reserves recorded in the ledger [3][23]. - The applicable tax rate for business ledger stamp duty is 0.25% [4][24]. Group 2: Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses can enjoy a 50% reduction in various taxes, including stamp duty (excluding securities transaction stamp duty) [5][25]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and property transfer documents related to the disposal of non-performing assets [6][25]. - Insurance guarantee fund companies are exempt from stamp duty on newly established business ledgers until December 31, 2027 [8][26]. Group 3: Electronic Tax Filing Process - To file for business ledger stamp duty, taxpayers must log into the electronic tax bureau and navigate to the tax declaration section [9][29]. - The process includes selecting the tax period, entering relevant information for stamp duty, and confirming the details before submission [12][13][32]. - The system automatically applies the "six taxes and two fees" preferential policy if the taxpayer qualifies, displaying the total tax reduction [14][33].