山西：如何申报营业账簿印花税？操作步骤

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to declare and pay taxes on taxable business books, emphasizing the annual assessment and the need for timely submission of tax payments within fifteen days after the end of the fiscal year [22]. Group 1: Tax Declaration Process - Taxpayers must log into the electronic tax bureau and navigate to the tax declaration and payment section to declare property and behavior taxes [5][10]. - There are two methods for tax declaration: confirmation declaration and form filling declaration [8][12]. - For confirmation declaration, taxpayers need to enter details such as taxable amount and certificate information in the stamp tax source detail interface [9][11]. Group 2: Tax Payment and Submission - After entering all necessary information, taxpayers must save and submit their tax declarations through the electronic tax bureau [11][12]. - The taxable basis for the stamp tax on business books is the total amount of paid-in capital and capital reserves recorded in the books [22]. - Taxpayers are reminded to check their entries for accuracy before submission to avoid errors [12][21]. Group 3: Important Dates and Deadlines - Taxpayers are required to declare and pay various taxes, including value-added tax and corporate income tax, between the 1st and 20th of each month [20]. - The deadline for declaring stamp tax on business books for the year 2026 is set for the end of January [21].