容易忽视！1月20日前，记得完成这项申报及操作步骤

Core Viewpoint - The article provides detailed guidance on the stamp duty for business ledgers, including who is liable, how to calculate the tax, and the submission process for the 2025 tax year. Group 1: Taxpayer Identification - Taxpayers subject to business ledger stamp duty include any entity or individual that maintains accounting records for "paid-in capital (equity) and capital reserve" within the People's Republic of China [2]. Group 2: Tax Calculation - The taxable amount for business ledger stamp duty is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate. The tax base is the total amount of paid-in capital (equity) and capital reserve recorded in the ledger. If there is an increase in these amounts compared to the previously paid stamp duty, the tax is calculated on the increased portion. The applicable tax rate is 0.25% [3]. Group 3: Submission Timeline - The submission period for the business ledger stamp duty for the 2025 tax year is from January 1, 2026, to January 20, 2026. Taxpayers can choose to report annually or per occurrence, and once chosen, this cannot be changed within the tax year [5][6]. Group 4: Submission Process - The submission process involves several steps: 1. Log into the national unified electronic tax bureau and select the appropriate tax period [7]. 2. Choose the new tax type and complete the tax source collection [9]. 3. After successful collection, taxpayers can either submit a zero declaration if no tax is due or choose between "confirmation declaration" or "form declaration" if tax is owed [13][14]. 4. Confirm all information is correct before final submission [19].