山西：即将截止！记得完成营业账簿印花税申报，操作手册看这里

Core Viewpoint - The article provides detailed instructions on the process of filing and paying the stamp tax, emphasizing the importance of timely submission and accurate data entry in the tax system [3][4][5]. Group 1: Stamp Tax Filing Process - Taxpayers are required to declare and pay the stamp tax within fifteen days after the end of the fiscal year [3]. - The filing process involves selecting the tax type, entering tax source information, and confirming the data before submission [6][7][8]. - After entering the required information, taxpayers must confirm the submission and can proceed to make payments if applicable [10][11]. Group 2: Corporate Income Tax Filing - Corporate income tax reconciliation must be completed by May 31, 2026, for the 2025 fiscal year [21]. - Taxpayers are responsible for calculating their taxable income and tax amount based on the annual financial data and must provide necessary documentation during the filing process [22]. - If taxpayers have not received invoices for certain expenses, they can estimate costs based on recorded amounts but must obtain valid documentation before the reconciliation deadline [24][25]. Group 3: Documentation for Tax Deductions - In cases where invoices cannot be obtained due to the other party's business closure or other reasons, taxpayers can still deduct expenses by providing alternative documentation [27][28]. - Required documentation includes proof of the inability to obtain invoices, contracts, payment evidence, and internal accounting records [30][31].