Group 1 - The article discusses the obligation to pay stamp duty when there is no formal sales contract between parties, emphasizing that documents like orders and requisition forms should be treated as taxable documents [10] - It clarifies that if the amount listed in a taxable document differs from the actual settlement amount, the tax basis should be determined based on the listed amount unless it is changed, in which case the new amount will be the basis for taxation [13][15] - The article outlines that when transferring equity, the tax basis for stamp duty is determined by the amount stated in the property transfer document, excluding any unpaid capital contributions [16] Group 2 - It explains how to calculate the tax basis when the taxable document is in a foreign currency, stating that it should be converted to RMB based on the exchange rate on the date the document is issued [16] - The article addresses common issues related to the calculation of stamp duty, particularly in cases of errors in the VAT amount listed on taxable documents, which may affect the tax basis [15]

Group 1 - The article discusses the restrictions on taxpayers regarding the one-time tax deduction policy for assets acquired through monetary purchase or self-construction, specifically excluding buildings and intangible assets [2] - Taxpayers purchasing or constructing equipment valued over 5 million yuan are not eligible for the one-time tax deduction policy, leading some companies to split contracts or invoices to circumvent this rule [3] - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for the one-time tax deduction [4] Group 2 - Taxpayers who enjoy the one-time tax deduction may face tax accounting discrepancies in subsequent years if they do not adjust their tax payments accordingly [5] - The article highlights that if there is no signed sales contract between parties, they are still required to pay stamp duty based on the established sales relationship [13] - In cases where the amounts listed in taxable contracts differ from actual settlement amounts, the tax basis is determined by the listed amounts unless changes are made, in which case the new amounts will be used [15]

Core Viewpoint - The article discusses the evaluation criteria and scoring system for tax-related professional services in a province, emphasizing the importance of taxpayer feedback and service agreements in determining scores for tax service institutions [3]. Scoring Methodology - The scoring for taxpayer evaluation is based on the average income from tax services per person compared to the provincial average, with a maximum score of 10 points if the ratio is 1 or higher [3]. - Taxpayer evaluations are categorized into five levels: "very satisfied," "satisfied," "basically satisfied," "dissatisfied," and "very dissatisfied," with corresponding scores of 20, 15, 10, 5, and 0 points [3]. - The total score for taxpayer evaluation is calculated by dividing the sum of scores by the number of evaluations initiated [3]. Reporting Tax Service Agreements - Tax service institutions can earn points by reporting service agreements, with each agreement contributing 0.5 points, and a maximum score of 20 points for this category [3]. - Institutions must cooperate with tax authorities to ensure proper collection of service agreement data [3]. Industry Self-Regulation - Joining industry associations can benefit tax service institutions, with points awarded based on the ratio of service agreements to the total number of personnel engaged in tax services [3]. - A maximum score of 30 points can be achieved based on the number of service agreements reported relative to the total number of personnel [3]. Business Structure and Revenue - The scoring for business structure is based on the proportion of different types of tax service revenues, with a maximum score of 10 points calculated from various service income contributions [3]. - The article outlines specific categories of tax services that should be reported to enhance credit scores with tax authorities [3].

Group 1 - The taxpayers for stamp duty in the People's Republic of China are units and individuals who establish taxable certificates and conduct securities transactions [2] - Taxable certificates include contracts, property transfer documents, and business account books as specified in the Stamp Duty Tax Rate Table [2] - The tax basis for taxable contracts is calculated based on the amount specified in the contract, excluding VAT [2] Group 2 - If the contract does not specify an amount, the tax basis is determined by the actual settlement amount [2] - If the actual settlement amount cannot be determined, the market price at the time of establishing the contract or property transfer document is used [2] - For government pricing or guidance pricing, the tax basis is determined according to relevant national regulations [2] Group 3 - Stamp duty for taxable certificates, other than securities transaction stamp duty, is assessed quarterly, annually, or per occurrence [4] - Taxpayers must declare and pay the tax within fifteen days after the end of the quarter or year, or within fifteen days after the tax obligation arises [4] - Failure to declare or pay stamp duty can result in penalties, including the recovery of unpaid taxes and fines ranging from 50% to five times the unpaid amount [4]