欢迎扫描下方二维码关注： 来源：新疆税务 来源新疆税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 报指南,从政策到实操一站式讲清 楚,助您轻松完成申报,安心开启 新一年。 、申报期限 自2022年7月1日,除税务总局另有规定 外,应税营业账簿印花税实行按年申报。实 行按年计征的,纳税人应当自年度终了之日 起十五日内申报缴纳税款。 因1月1日至3日放假3天,申报 纳税期限顺延至1月20日。也就是 说,2025年度的营业账簿印花税需 要在2026年1月20日前申报缴纳! 选择按年申报营业账簿印花 税的，年度申报时没有税款也必 须进行零申报。 应纳税额计算 应纳税额=计税依据×适用税率 应税营业账簿的计税依据,为账簿记载 的实收资本(股本)、资本公积合计金额。 已缴纳印花税的营业账簿,以后年度记 载的实收资本(股本)、资本公积合计金额 比已缴纳印花税的实收资本(股本)、资本 公积合计金额增加的,按 ...

Group 1 - The article discusses the process for tax professionals to register their information and qualifications with the tax authorities, emphasizing the importance of compliance with regulations [10][11]. - It outlines the definition of reasonable salary and wage deductions for enterprises, highlighting that these should align with established salary systems and industry standards [10][11]. - The article specifies that the taxable amount for business ledger stamp duty is calculated based on the registered capital and capital reserves, with a tax rate of 0.25% [14]. Group 2 - It mentions the tax relief policies for small and micro enterprises, including a 50% reduction in various taxes, including stamp duty, from January 1, 2023, to December 31, 2027 [17]. - The article details exemptions from stamp duty for financial institutions and asset management companies when dealing with debt assets, effective from August 1, 2023, to December 31, 2027 [18]. - It explains the filing deadlines for stamp duty, indicating that taxpayers must declare and pay taxes within fifteen days after the end of the quarter or year [21].

Group 1 - The Ministry of Finance and the State Taxation Administration announced the continuation of VAT preferential policies for the cultural sector until December 31, 2027, specifically for the wholesale and retail of books [2] - The announcement clarifies that subscription certificates for books, newspapers, journals, and audio-visual products are exempt from stamp duty, following previous regulations [2] - Electronic publications that have already benefited from VAT refund policies for software products can also enjoy the VAT collection and refund policy [2]

Group 1 - The new capital (share capital) and capital reserve amount added from debt-to-equity swaps must pay stamp duty as per regulations [3] - For restructuring projects approved by the State Council, the capital (share capital) and capital reserve amount increased due to debt-to-equity conversion is exempt from stamp duty [3] - During enterprise restructuring and institutional reform, the capital (share capital) and capital reserve amount increased through evaluation must pay stamp duty as per regulations [4] Group 2 - Funds recorded in other accounting subjects converted to share capital or capital reserve must pay stamp duty as per regulations [5] - For various taxable contracts established before restructuring and reform but not yet fulfilled, the restructured entity inherits the original contract rights and obligations without changing the tax basis, and no additional stamp duty is required if it was paid before restructuring [7] - Stamp duty is exempt for property transfer documents related to enterprise restructuring, mergers, divisions, bankruptcy liquidation, and institutional reform [8]