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].