电子税务局申报流程

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印花税的那些事儿|一图get离岸贸易印花税电子税务局操作流程
蓝色柳林财税室· 2025-07-01 00:44
Core Viewpoint - The article discusses the implementation of a tax exemption policy for offshore trade stamp duty, aimed at supporting the development of free trade zones in China, specifically for businesses registered in the China (Zhejiang) Pilot Free Trade Zone. The exemption is effective from April 1, 2025, to December 31, 2027 [3]. Summary by Sections Offshore Trade Stamp Duty - The Ministry of Finance and the State Taxation Administration have issued a notice regarding the continuation of the offshore trade stamp duty exemption policy [3]. - The policy applies to businesses engaged in offshore transfer sales, allowing them to be exempt from stamp duty on contracts established for these transactions [3]. Electronic Tax Bureau Operation Process - The article outlines the specific steps for businesses to apply for the stamp duty exemption through the national unified electronic tax bureau [5][10]. - The process includes logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling out necessary forms [5][10][16]. Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax declaration section [5][10]. - Step 2: Choose the declaration mode and specify the tax period for the exemption [10][11]. - Step 3: Fill in the required details in the tax source detail entry page, ensuring to indicate the nature of the exemption [16]. - Step 4: Save the details and confirm that the tax amount due is zero before submitting [18]. - Step 5: Complete the submission process to finalize the application for the stamp duty exemption [18].