电子税务局丨营业账簿印花税申报操作流程

Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty on business books in accordance with the relevant regulations of the People's Republic of China, emphasizing the importance of timely compliance and the steps involved in the electronic tax declaration process [2][10]. Group 1: Tax Declaration Process - Taxpayers can declare and pay the stamp duty either annually or per occurrence, with a requirement to submit the declaration within fifteen days after the end of the year or the occurrence of the tax obligation [2]. - The electronic tax declaration process involves logging into the national electronic tax bureau, selecting the appropriate tax type, and filling out the necessary forms [5][6]. Group 2: Steps for Electronic Declaration - The first step is to log into the electronic tax bureau and navigate to the tax declaration section [5]. - Taxpayers must select the tax period and choose the stamp duty option, then proceed to fill out the stamp duty source details [6][8]. - After entering the required information, taxpayers can save and submit their declaration, choosing between confirmation-based or form-based submission methods [9][10]. Group 3: Additional Information - Taxpayers can review their declaration details and check for any applicable tax reductions, such as the half-rate policy for small-scale taxpayers and micro-enterprises [10][11]. - It is crucial for businesses to set up their accounting books within fifteen days of obtaining their business license, following the legal requirements for record-keeping [18][22].