Group 1 - The article discusses the process for taxpayers to declare stamp duty on personal equity transfers, emphasizing the importance of ensuring that the declaration period aligns with the tax source collection period [1][4]. - Taxpayers are instructed to log into the electronic tax bureau and select the appropriate administrative region and tax office for their personal information before submitting their tax declaration [2]. - It is highlighted that certain documents are exempt from stamp duty, including legal documents from courts and arbitration institutions, as well as contracts related to administrative management by government departments [5]. Group 2 - The article provides a step-by-step guide for taxpayers to ensure their stamp duty declaration is correctly submitted, including selecting the correct tax period on the declaration card [4]. - The source of the information is identified as the Shanxi Taxation Bureau, indicating a regional focus on tax policy and procedures [6]. - The article also includes a reminder that the platform providing this information is unofficial and serves as a learning resource rather than an authoritative tax standard [7].

Core Viewpoint - The article provides a detailed guide on how to declare stamp duty for personal equity transfers through the new electronic tax bureau, emphasizing the steps involved in the process and relevant tax regulations [1][3][5]. Group 1: Tax Declaration Process - Users must first collect tax source information before proceeding with the declaration of property and behavior taxes [3]. - After logging into the new electronic tax bureau, users can navigate to the tax declaration section and select the appropriate tax types for declaration [5][6]. - The stamp duty rate for property transfer documents is set at 0.05% of the transaction value according to the Stamp Tax Law of the People's Republic of China [7]. Group 2: Tax Incentives for Small Enterprises - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty and other taxes for small-scale VAT taxpayers, small profit enterprises, and individual businesses [7].