Core Viewpoint - The article emphasizes the importance of timely and compliant reporting of stamp duty, including the necessity of "zero reporting" when no taxable documents are signed within a quarter [1]. Summary by Sections Stamp Duty Reporting Process - The stamp duty reporting process consists of two main steps: tax source collection and declaration payment [6]. - Tax source collection can be initiated through various pathways in the new electronic tax bureau [4][5]. Tax Source Collection - Tax source information must be manually entered, selecting the appropriate tax category from a dropdown menu [9]. - After entering the required information, it is essential to verify and save the data before proceeding [10]. Declaration Payment - Once the tax amount is confirmed to be accurate, the user can submit the declaration [12]. - Successful submission requires confirmation of the information, ensuring it is true and responsible [13]. Zero Reporting - If no taxable documents are generated in a quarter, taxpayers can utilize the "one-click zero reporting" feature [19]. - The process involves logging into the electronic tax bureau and selecting the "one-click zero reporting" option [20]. Record Inquiry - To check the declaration records, users can navigate to the declaration information inquiry section [16]. - The inquiry process includes selecting the type of declaration form and specifying the date range for the query [17].

Group 1 - The article discusses the process for taxpayers who meet the criteria for the "Six Taxes and Two Fees" reduction to claim stamp duty through the electronic tax bureau [1] - It explains that if taxpayers qualify for the reduction, the system will automatically determine eligibility during the declaration process without the need for manual selection [1] - After the tax source information is collected, the reduced tax amount will be displayed on the declaration card for verification before submission [1] Group 2 - Taxpayers can confirm the reduced tax amount and proceed to submit their declaration, and if applicable, make the necessary tax payment immediately [1]