Taxation Location - For entities, the taxpayer should report and pay the stamp duty to the tax authority at the location of their institution [3] - For individuals, the taxpayer should report and pay the stamp duty to the tax authority at the location where the taxable certificate is issued or at the taxpayer's residence [3] - When real estate ownership is transferred, the taxpayer should report and pay the stamp duty to the tax authority at the location of the real estate [3] - The securities registration and settlement institution, as the withholding agent for securities transaction stamp duty, should report and pay the tax and bank settlement interest to the tax authority at its location [3] Timing of Tax Obligation - The tax obligation for stamp duty arises on the day the taxpayer issues the taxable certificate or completes the securities transaction [3] - The withholding obligation for securities transaction stamp duty arises on the day the securities transaction is completed [3] Tax Payment Deadline - Stamp duty can be assessed quarterly, annually, or per transaction. For quarterly or annual assessments, taxpayers must report and pay the tax within fifteen days from the end of the quarter or year [3] - For per-transaction assessments, taxpayers must report and pay the tax within fifteen days from the date the tax obligation arises [3] - Securities transaction stamp duty must be reported and paid weekly, with the withholding agent required to report and pay within five days from the end of each week [3]

Core Viewpoint - The article discusses the implementation and benefits of the "Leqi Digital Open Platform" for taxpayers, highlighting the significant reduction in time for issuing electronic invoices and tax declaration processes, with over 100 million electronic invoices issued in August, accounting for over 85% of the total [3]. Group 1: Leqi Self-Use Overview - Leqi Self-Use refers to a model where enterprises connected to the Leqi platform provide electronic invoice usage and tax declaration services for themselves and their subordinate units [4]. - The service targets two types of entities: Directly Connected Units and Using Units, with specific definitions and roles outlined for each [6][7]. Group 2: Eligibility Criteria for Leqi Self-Use - Directly Connected Units must meet several criteria, including a combined annual revenue of over 50 million yuan, a minimum of 10,000 invoices issued or received in the past year, and a tax credit rating of A or B [8]. - Using Units must be subordinate to the Directly Connected Units and generally should have a tax credit rating of A, B, or M, with no significant tax violations in the past three years [8]. Group 3: Application Process for Leqi Platform - The application process for Directly Connected Units involves submitting paper materials for review, followed by an online application through the Leqi platform after approval [10]. - Using Units respond to invitations from Directly Connected Units, confirming their participation and providing necessary documentation [11].