温馨提醒！本月记得申报2025年度营业账簿印花税

Core Viewpoint - The article provides a comprehensive overview of the stamp duty on business ledgers, detailing the tax basis, rates, filing obligations, and various preferential policies aimed at supporting small businesses and specific sectors [2][3][4][6]. Tax Basis - The taxable basis for the stamp duty on business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger. If there is an increase in these amounts compared to the previous year, the tax is calculated based on the increased portion [2]. Tax Rate - According to the Stamp Tax Law of the People's Republic of China, the tax rate for business ledgers is 0.25% of the total paid-in capital (share capital) and capital reserves [3]. Tax Obligation Timing - The stamp duty on business ledgers can be filed annually or per occurrence. For annual filings, taxpayers must declare and pay the tax within 15 days after the end of the fiscal year. For per occurrence filings, the declaration must be made within 15 days from the occurrence of the tax obligation [4]. Filing Requirements - Taxpayers opting for annual filing must still submit a "zero declaration" even if no tax is due for that year [5]. Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses are subject to a 50% reduction in stamp duty (excluding securities transaction stamp duty) [6]. - From October 1, 2024, to December 31, 2027, new enterprises formed during the restructuring of companies or institutions will not be required to pay stamp duty on the portion of paid-in capital and capital reserves already taxed, while any unpaid or newly increased amounts will be taxed as per regulations [6]. - From October 1, 2024, to December 31, 2027, stamp duty is exempted for increases in paid-in capital and capital reserves resulting from debt-to-equity swaps approved by the State Council [7]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and documents related to the disposal of bad debts [8]. - Before December 31, 2027, new business ledgers established by insurance guarantee funds are exempt from stamp duty [9]. - Before December 31, 2027, business ledgers of commodity reserve management companies and their subordinate warehouses are also exempt from stamp duty [10]. Policy Basis - The policies are based on various announcements and regulations from the Ministry of Finance and the State Taxation Administration, including the Stamp Tax Law and specific announcements regarding support for small businesses and restructuring [11].