欢迎扫描下方二维码关注： 情形1: 没有签订纸质合同，是否不用申报印花税? 根据《财政部 国家税务总局关于印花税若干政策 的通知》（财税〔2006〕162号）第一条规定，对 纳税人以电子形式签订的各类应税凭证按规定征收 印花税。因此除了纸质版合同外，电子合同、电子 订单等网上签署的合同单据同样需要缴纳印花税。 \\\\\\\\ 根据《财政部 税务总局关于印花税若干事项政策 执行口径的公告》（财政部 税务总局公告2022年 第22号）第二条第（二）项规定，企业之间书立 的确定买卖关系、明确买卖双方权利义务的订单、 要货单等单据,且未另外书立买卖合同的,应当 按规定缴纳印花税。 根据《中华人民共和国印花税法》 0 + 第十二条第一款第（八）项规定， 个人与电子商务经营者订立的电子 订单免征印花税。 f F 高: 情形2: 合同上没有写明购销金额怎么办? 根据《中华人民共和国印花税法》第六条规定，应 税合同、产权转移书据未列明金额的，印花税的计 税依据按照实际结算的金额确定。 计税依据按照前款规定仍不能确定的，按照书立合 同、产权转移书据时的市场价格确定；依法应当执 行政府定价或者政府指导价的，按照国家有关规定 确 ...

Group 1 - The system has added a verification check for modified property original value data against the current value, prompting users to provide reasons for changes and submit supporting materials if the new value is below a certain percentage of the current value [2] - When maintaining rental taxable information, if the modified declared rental income is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [3] - In the modification of land taxable details, if the land area is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [5] Group 2 - After importing customs declaration forms for tax exemption applications, if there are abnormal prompts in the "Pending Data" section under "Data Management," it is usually due to the export date of the declaration not matching the corresponding exchange rate configuration [7] - Users can collect and batch input exchange rates by navigating to "Data Management - Basic Data Management - Exchange Rate Management" and clicking the "Add" button [8] - If there are still red circle prompts in the pending confirmation exchange rate data after completing the above steps, users need to perform batch input for the exchange rates [9] Group 3 - The electronic tax bureau does not support refunds for overpaid union funds; taxpayers must visit the local tax authority service hall to process these refunds [10] - For environmental protection tax information collection, if the exemption nature code and project name are grayed out and cannot be selected, it indicates that certain pollutants calculated using specific methods are not eligible for exemptions [12] - If there is a discrepancy between the confirmed usage of export taxable customs declaration forms and the current tax declaration data, users must confirm the statistics in the "Export Taxable Customs Declaration Usage Confirmation" module before proceeding with the declaration [12] Group 4 - Individuals can declare stamp duty related to equity transfers through the electronic tax bureau by logging in and navigating to the appropriate tax declaration section [17] - The stamp duty tax source collection involves entering basic information and selecting the tax type "Stamp Duty" for equity transfer documents, with the tax basis determined by the amount listed in the transfer document [18] - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, excluding securities transaction stamp duty [19]

Group 1 - The article discusses the obligations related to the payment of land transfer fees for state-owned land use rights, including various scenarios such as transfer, mortgage disposal, and changes in land use conditions [4][5][6]. - It specifies that the payment standards are based on amounts verified by the natural resources department, which must be clearly stated in the land transfer contract [5]. - The payment deadlines are outlined, indicating that taxpayers must declare and pay before the deadline specified in the tax authority's payment notice [6]. Group 2 - It details who is required to pay the land transfer income, including individuals and organizations that have legally obtained or leased state-owned land use rights [6][8]. - The process for declaring and paying land transfer income is described, where the natural resources department provides information to the tax authority, which then issues a payment notice [6]. - Procedures for refunding land transfer income are also included, allowing taxpayers to apply for refunds in cases of overpayment or policy changes [7].

Group 1 - The article provides a guide for taxpayers on how to handle stamp duty tax declaration through the electronic tax bureau, specifically focusing on the "one-click zero declaration" feature for those who have no tax obligations [2][4][6]. - Taxpayers can confirm their non-obligation for stamp duty by selecting "yes" and submitting the declaration after verifying the data [4][6]. - The article outlines the process for both periodic and occasional tax declarations, emphasizing that taxpayers must first complete the periodic declaration before proceeding with the occasional declaration if both types exist [7][9]. Group 2 - The electronic tax bureau allows taxpayers to submit their stamp duty declarations by navigating to the relevant sections for tax declaration and payment [22][28]. - The article mentions that the tax amount for the taxable business books is based on the total paid-in capital recorded in the books, and taxpayers are encouraged to use the electronic system for efficiency [22][28]. - A reminder is provided for taxpayers to utilize the online services for tax inquiries and submissions, enhancing convenience and accessibility [30].

Core Viewpoint - The article provides guidance on the process of filing stamp duty tax returns, specifically addressing the distinction between periodic and occasional tax declarations and the necessary steps to ensure compliance [2][3][5]. Group 1: Periodic Declaration - Taxpayers can access the "Property and Behavior Tax Source Collection and Combined Declaration" interface, where the system automatically displays periodic data for verification before submission [3]. - After confirming the accuracy of the data, taxpayers must click on "Submit Declaration" to complete the filing process, followed by "Tax Payment" if there are any taxes due [3]. Group 2: Occasional Declaration - For occasional declarations, taxpayers need to select the correct "Tax Period" corresponding to the stamp duty source details, which will then display the relevant tax source information for selection and submission [5]. - Similar to periodic declarations, after completing the submission, taxpayers must proceed to "Tax Payment" if applicable [5]. Group 3: Zero Declaration - Taxpayers who have been assessed for periodic stamp duty but have no tax obligations can utilize the "One-Click Zero Declaration" feature in the electronic tax bureau [7]. - The process involves logging into the electronic tax bureau, navigating to the relevant section, and confirming that no tax obligation has occurred before submitting the declaration [9].

Tax Filing Calendar - Taxpayers are required to declare and pay various taxes including value-added tax, consumption tax, corporate income tax, and personal income tax from the 1st to the 20th of each month [7] - Social insurance contributions must be declared and paid by the 25th of each month [7] Tax Regulations - The taxable basis for the stamp duty on business account books is the total amount of paid-in capital and capital reserves recorded in the books [9] - Taxpayers can declare and pay stamp duty through the electronic tax bureau [9] Employee Compensation Reporting - The report for employee compensation includes costs such as salaries, employee welfare, education expenses, and various social security contributions [11] - Actual payments to employees under the "payable employee compensation" account must also be reported [12] Online Tax Services - Taxpayers can prioritize using the electronic tax bureau or its app for tax filing, and if online services are insufficient, they can seek assistance from remote services [14] - Steps for online consultation include logging into the electronic tax bureau, accessing the "interaction" icon, and contacting support for assistance [15]

Group 1 - The core viewpoint of the article emphasizes the legal validity and requirements for electronic labor contracts as stipulated by Chinese laws, including the Labor Contract Law and the Civil Code [2][6]. - Electronic labor contracts must be established through a compliant platform that ensures data security, identity verification, and legal adherence [4]. - Employers are required to notify employees upon the completion of electronic labor contracts through various communication methods [8]. Group 2 - The article encourages the use of government-released model texts for electronic labor contracts to ensure compliance with necessary legal provisions [6]. - Employers must provide a paper version of the electronic labor contract upon request from the employee, ensuring it is consistent with the original electronic document [9]. - There are no fees for employees to view or download their electronic labor contracts, and employers must assist in this process [10]. Group 3 - The storage period for electronic labor contracts must comply with the Labor Contract Law, requiring employers to retain contracts for at least two years after termination [11]. - The article highlights the importance of protecting electronic labor contract information and prohibits unauthorized access or sharing of such data [5].

Core Viewpoint - The article emphasizes the increasing importance of tax credit in the business operation process and provides a guide on how to apply for tax credit repair through the electronic tax bureau [2][8]. Group 1: Application Process - To apply for tax credit repair, businesses must log into the electronic tax bureau and navigate to the "Tax Payment" section, then select "Tax Credit Management" [2]. - After entering the tax credit management menu, businesses can view the details of the current year's indicators and switch between years to check evaluations from different years [2]. - The application process involves clicking "Apply for Adjustment," selecting "Repair," and submitting the application after choosing the reason for repair [3]. Group 2: Evaluation and Repair - If a business has a record of dishonest behavior that has been included in the tax credit evaluation results, it can apply for credit repair before the next annual evaluation. The tax authority will reassess the credit level within 15 working days of receiving the application [8]. - If dishonest behavior has not yet been recorded in the evaluation results, the business does not need to apply; the tax authority will update the results based on the correction of dishonest behavior during the annual evaluation [8]. Group 3: Information Retrieval - After submitting the application, businesses can check the progress of their application through the "Service Progress and Result Information Inquiry" feature [4]. - Businesses can also obtain evaluation information by returning to the relevant interface and clicking "Evaluation Information Issuance" to generate the evaluation information form for the respective year [6].

Group 1 - The article discusses the process for reactivating a user's network identity in the electronic tax bureau, including steps for identity verification using UnionPay [2][4][5] - Users must select their document type and enter their document number to proceed with the identity activation [2] - If the user's UnionPay phone number is already in the system, it will be automatically populated for verification; otherwise, users need to manually enter their bank card number and phone number [4][5] Group 2 - The article clarifies misconceptions about stamp duty, stating that not all contracts require stamp duty payment, only those specified in the Stamp Duty Law [11] - It emphasizes that informal agreements or orders between businesses that establish a sales relationship are still subject to stamp duty [14] - The basis for calculating stamp duty should exclude VAT, focusing only on the amounts specified in the contracts [18][22]

Group 1 - The article discusses the tax policies related to export goods and services, specifically focusing on the exemption and refund of value-added tax (VAT) for enterprises involved in foreign aid and other export activities [14][17]. - It outlines the applicable subjects for the VAT refund (exemption) policy, which includes enterprises exporting goods for foreign aid and those that have completed necessary registrations [18]. - The article emphasizes that enterprises must provide standard documentation for VAT export refund applications without needing additional special materials for goods exported for foreign aid [19]. Group 2 - The article provides a summary of the core points regarding the VAT refund (exemption) policy for export goods, including the conditions under which these policies apply [14][18]. - It highlights the importance of proper registration and compliance with tax information requirements for entities seeking to benefit from these tax policies [18]. - The article references specific regulatory documents that govern the VAT and consumption tax policies related to export goods and services [20].