山西：电子税务局印花税按次申报流程操作步骤

Core Viewpoint - The article provides a detailed guide on how to declare and pay stamp duty through the electronic tax bureau, emphasizing the importance of timely submission within fifteen days from the tax obligation occurrence [3]. Summary by Sections Electronic Tax Bureau Operations - Users should log into the electronic tax bureau and navigate to the section for tax declaration and payment, specifically under property and behavior tax source collection and combined declaration [4]. - The interface includes various tax declaration options, including value-added tax, corporate income tax, and property and behavior tax [5]. Stamp Duty Declaration Process - To declare stamp duty, users must access the "property and behavior tax source collection and combined declaration" page and select stamp duty for source collection [6]. - On the "stamp duty source detail table" interface, users can add new tax sources by selecting "declaration type" as "per occurrence" and entering relevant information such as taxable amount, taxable certificate name, and quantity before saving [9]. Submission of Tax Information - After verifying the tax source information, users should submit it, which will redirect them to the tax source collection and combined declaration interface [12]. - Users must select the correct "tax period" for the declaration, which corresponds to the date of the taxable certificate, and then check the necessary stamp duty source information for submission [12].