欢迎扫描下方二维码关注： 点击左侧在甲的【祝贺甲预及缴纳】，石侧 下拉找到【申报更正与作废】模块。 grapes 2014-01-20 2017-02-0 Artised Finance 000 P 00000 摩尼罗尼) 第三步: 选择所要更正报表的申报日期 或者税款所属期,并点击【查询】。 童询 ■ 第四步: 找到需要修改的印花税报表，点击右侧的 【更正】按钮。 REE 미래 BB 2025-12 2025-12- 30.00 | ៣២ 更正 第五步: 进入"印花税税源明细表" 界面，点击右侧【修改】按钮。 修改 第六步: 修改有误的税源信息，完成后点击【保存】。 8 8 8 1 PSG 保存 第七步: 回到"印花税税源明细表"界面，仔细核对 计税金额、应税凭证名称等数据,确认无误后， 支持单位：广州市税务局 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。 根据《中华人民共和国契税法》 规定: ...

Group 1 - The article provides a step-by-step guide for correcting errors in previously filed stamp tax declarations through the electronic tax bureau [1][2][3] - It outlines the process of logging in, selecting the report to correct, modifying the necessary information, and submitting the corrected declaration [2][3] - After successful submission, taxpayers can either pay any due taxes or apply for a tax refund if applicable [3] Group 2 - The article emphasizes the importance of verifying tax amounts and related information before final submission to ensure accuracy [2] - It mentions potential issues that may arise during tax payment, such as existing unpaid taxes or system errors, and provides guidance on how to address these situations [10][12] - The article also briefly discusses the urban maintenance and construction tax, including who is liable and the basis for its calculation [15][16][19]

Core Viewpoint - The article discusses the importance of adhering to the regulations outlined in the "Invoice Management Measures" of the People's Republic of China, emphasizing that invoices must be properly issued and cannot be substituted with other receipts for reimbursement purposes [9][7]. Group 1: Invoice Management Regulations - According to Article 18 of the "Invoice Management Measures," entities must issue invoices for received payments related to business activities, and in special cases, the payer may issue the invoice [9]. - Article 19 states that all units and individuals must obtain invoices when making payments for goods or services, and cannot request changes to the item name or amount on the invoice [9]. - Article 20 specifies that invoices not in compliance with regulations cannot be used as reimbursement documents, and any unit or individual has the right to refuse them [9]. Group 2: Penalties for Non-compliance - Article 33 outlines penalties for violations of the invoice regulations, including fines of up to 10,000 yuan for failing to issue invoices or for issuing them incorrectly [9]. - Specific violations include not issuing invoices when required, using non-compliant electronic devices for issuing invoices, and substituting invoices with other documents [9]. Group 3: Practical Guidance - The article suggests that mobile applications can facilitate the quick issuance of invoices, making it easier for individuals to comply with the regulations [10].

Core Viewpoint - The article discusses the specific procedures and regulations regarding the adjustment of stamp duty based on errors in value-added tax calculations, as outlined by the Ministry of Finance and the State Administration of Taxation [2]. Summary by Sections - **Tax Basis Adjustments**: Taxpayers must adjust the value-added tax amounts on taxable documents if there are errors that affect the tax basis. If the tax basis increases, additional stamp duty must be paid; if it decreases, taxpayers can apply for a refund or offset [2]. - **Correction Procedure**: To correct the stamp duty declaration, taxpayers should log into the electronic tax bureau, navigate to the tax declaration section, select the relevant reporting period, and follow the steps to modify and submit the corrected information [4][5]. - **Tax Declaration Details**: The article provides a detailed example of a tax declaration, including fields for tax items, collection sub-items, tax rates, and amounts due, emphasizing the importance of accurate reporting [5].

Core Viewpoint - The article provides a detailed guide on how to correct stamp tax declarations due to errors or omissions in the initial submission, emphasizing the importance of accurate tax reporting and the steps involved in the correction process [3][5][15]. Group 1: Steps for Correction - Taxpayers can log into the electronic tax bureau and navigate to the "Tax Declaration and Payment" section to initiate the correction process [5][19]. - After accessing the "Declaration Correction and Cancellation" interface, users must select the relevant declaration date or tax period and click "Query" [7][9]. - Once the corresponding stamp tax declaration form is found, users can click on the "Correct" option to proceed with the necessary amendments [9][11]. Group 2: Finalizing Corrections - After making the required changes to the tax source information, users should save the modifications and verify the data before submitting [11]. - The article highlights the importance of ensuring that all data is accurate to avoid further complications with tax compliance [11][15].