一图了解变更环节印花税热点问题

Group 1 - The announcement clarifies the tax basis for stamp duty, stating that if the amount listed in taxable contracts or property transfer documents differs from the actual settlement amount, the listed amount will be used as the tax basis unless it is changed [2] - If the amount listed in the taxable documents increases after a change, the taxpayer must pay additional stamp duty on the increased amount; conversely, if the amount decreases, the taxpayer can apply for a refund or offset the reduced amount against future stamp duty [2] Group 2 - Electronic contracts are treated as written contracts and are subject to stamp duty; however, electronic orders between individuals and e-commerce operators are exempt from stamp duty [2] - Taxpayers who have not engaged in taxable activities during a reporting period are still required to file stamp duty returns [2] Group 3 - Taxpayers can complete tax registration online through the electronic tax bureau, specifically by accessing the "Newly Established Enterprise Taxpayer Scenario" section [11][14] - The tax registration process requires the legal representative to provide various documents, including identification and business licenses, at the service window [7][10] Group 4 - Taxpayers, including those with cross-regional tax registrations, can determine their eligibility for the "Six Taxes and Two Fees" reduction policy based on their tax registration and VAT general taxpayer status [22]