Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty on business books in accordance with the relevant regulations of the People's Republic of China, emphasizing the importance of timely compliance and the steps involved in the electronic tax declaration process [2][10]. Group 1: Tax Declaration Process - Taxpayers can declare and pay the stamp duty either annually or per occurrence, with a requirement to submit the declaration within fifteen days after the end of the year or the occurrence of the tax obligation [2]. - The electronic tax declaration process involves logging into the national electronic tax bureau, selecting the appropriate tax type, and filling out the necessary forms [5][6]. Group 2: Steps for Electronic Declaration - The first step is to log into the electronic tax bureau and navigate to the tax declaration section [5]. - Taxpayers must select the tax period and choose the stamp duty option, then proceed to fill out the stamp duty source details [6][8]. - After entering the required information, taxpayers can save and submit their declaration, choosing between confirmation-based or form-based submission methods [9][10]. Group 3: Additional Information - Taxpayers can review their declaration details and check for any applicable tax reductions, such as the half-rate policy for small-scale taxpayers and micro-enterprises [10][11]. - It is crucial for businesses to set up their accounting books within fifteen days of obtaining their business license, following the legal requirements for record-keeping [18][22].

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to declare and pay taxes on taxable business books, emphasizing the annual assessment and the need for timely submission of tax payments within fifteen days after the end of the fiscal year [22]. Group 1: Tax Declaration Process - Taxpayers must log into the electronic tax bureau and navigate to the tax declaration and payment section to declare property and behavior taxes [5][10]. - There are two methods for tax declaration: confirmation declaration and form filling declaration [8][12]. - For confirmation declaration, taxpayers need to enter details such as taxable amount and certificate information in the stamp tax source detail interface [9][11]. Group 2: Tax Payment and Submission - After entering all necessary information, taxpayers must save and submit their tax declarations through the electronic tax bureau [11][12]. - The taxable basis for the stamp tax on business books is the total amount of paid-in capital and capital reserves recorded in the books [22]. - Taxpayers are reminded to check their entries for accuracy before submission to avoid errors [12][21]. Group 3: Important Dates and Deadlines - Taxpayers are required to declare and pay various taxes, including value-added tax and corporate income tax, between the 1st and 20th of each month [20]. - The deadline for declaring stamp tax on business books for the year 2026 is set for the end of January [21].

Core Viewpoint - The article provides a comprehensive guide on the annual declaration and payment of business ledger stamp duty, including calculation methods, applicable tax rates, and available preferential policies for taxpayers [19]. Group 1: Tax Declaration and Calculation - Taxpayers, including domestic units or individuals, must declare and pay the business ledger stamp duty within fifteen days after the end of the fiscal year [2]. - The taxable amount is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate, where the tax base is the total amount of paid-in capital (equity) and capital reserves recorded in the ledger [3][23]. - The applicable tax rate for business ledger stamp duty is 0.25% [4][24]. Group 2: Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses can enjoy a 50% reduction in various taxes, including stamp duty (excluding securities transaction stamp duty) [5][25]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and property transfer documents related to the disposal of non-performing assets [6][25]. - Insurance guarantee fund companies are exempt from stamp duty on newly established business ledgers until December 31, 2027 [8][26]. Group 3: Electronic Tax Filing Process - To file for business ledger stamp duty, taxpayers must log into the electronic tax bureau and navigate to the tax declaration section [9][29]. - The process includes selecting the tax period, entering relevant information for stamp duty, and confirming the details before submission [12][13][32]. - The system automatically applies the "six taxes and two fees" preferential policy if the taxpayer qualifies, displaying the total tax reduction [14][33].