欢迎扫描下方二维码关注： 增值税一般纳税人应依照税收法律、法规、规章及其他有关规定，在规定的纳税期限内填报《增值税及附加税费申报表（一 般纳税人适用）》及其附列资料，向主管税务机关进行纳税申报。 那如何在电子税务局办理 增值税及附加税费申报 （一般纳税人适用）呢？ 一起来看看吧！ 增值税及附加税费申报 （一般纳税人适用）有三种模式： 一是确认式。 针对 业务简单 的纳税人，系统推荐确认式申报， 系统 自动预填 数据，纳税人确认无误即可一键申报。 二是补录式。 针对 业务相对复杂 的纳税人，系统推荐补录式申报，纳税人在系统预填数据的基础上补录未开票收入、 其他抵扣、进项转出税额、抵减税额等信息后即可快速申报。 三是填表式。 针对 业务复杂 的纳税人，系统推荐填表式申报， 即传统申报模式 。 具体操作步骤如下 登录电子税务局，点击 【我要办税】-【税费申报及缴纳】-【增值税及附加税费申报（一般纳税人适用）】 功能菜单，进入申报界 面， 系统将根据纳税人的特征等标签，自动匹配申报模式， 也可自行选择填表式申报。 模式一 确认式申报 进入确认式申报模式，系统会根据开票数据等进行部分数据自动预填，纳税人 只需要对税款所 ...

Core Viewpoint - The article discusses the implementation of the "Stamp Tax Law of the People's Republic of China" which took effect on July 1, 2022, and highlights common misunderstandings and risks associated with stamp tax compliance for taxpayers [1][3]. Group 1: Stamp Tax Declaration Process - The stamp tax is assessed quarterly, annually, or per occurrence, and taxpayers must declare and pay taxes within 15 days after the end of the quarter or year, or from the date the tax obligation arises for per occurrence assessments [3]. - Taxpayers must use the national standardized electronic tax bureau's "Property and Behavior Tax Source Collection and Combined Declaration" module for all stamp tax declarations [3][4]. - For per occurrence declarations, the tax obligation date is generally the date the taxable certificate is issued, and taxpayers should declare within 15 days to avoid late submission risks [5][6]. Group 2: Periodic Declaration - For periodic declarations, such as stamp tax on sales contracts (quarterly) or business account books (annually), taxpayers must also use the same electronic module to collect tax sources and fill in the required tax periods [7][8]. - Taxpayers can confirm and apply for different stamp tax items that need to be declared quarterly based on their business activities, except for business account books [8][9].