营业账簿印花税申报操作指引来了！

Summary of Key Points Core Viewpoint - The article provides a detailed guide on the declaration process for business ledger stamp duty, emphasizing the importance of timely submission and the options available for taxpayers regarding annual or per-instance declarations [1]. Group 1: Declaration Process - Taxpayers can choose to declare the business ledger stamp duty either annually or per-instance, and once selected, this choice cannot be changed within the same tax year [1]. - For annual declarations, taxpayers must submit their tax payments within fifteen days after the end of the tax year, with the deadline for the 2025 business ledger stamp duty set for January 20, 2026 [1]. - For per-instance declarations, taxpayers must submit their tax payments within fifteen days from the occurrence of the tax obligation [1]. Group 2: Electronic Declaration Steps - To declare, taxpayers must log into the electronic tax bureau and navigate to the tax declaration section [2]. - For periodic declarations, taxpayers select "stamp duty," click on "tax source collection," and fill in required fields such as "taxable amount," "taxable certificate name," and "taxable certificate quantity" [3]. - For per-instance declarations, taxpayers need to add a new tax type, select "stamp duty," and then proceed to fill in the necessary information [4][6]. Group 3: Submission and Payment - After filling in the required information, taxpayers must verify the details and submit the declaration [7]. - The system will automatically identify if the taxpayer qualifies for any tax reduction benefits, and if eligible, it will apply the "inclusive reduction" option, showing the adjusted tax amount [8]. - Once the declaration is successfully submitted, taxpayers can proceed to the payment interface to select their preferred payment method and complete the tax payment [10].