Stamp tax agency sales in Chaoyang District, Beijing 183-1088-6263

In actual work, when making stamp tax accounting entries, accountants are often confused about whether it needs to be accrued. This article summarizes the situation for everyone to discuss and learn from.
The processing of accounting entries for stamp tax paid by companies is generally divided into two situations
1. If the stamp tax paid by the company is not calculated through the tax payable account, if the amount is relatively small, such as fixed-amount decal business account books and property rights For licenses, licenses, etc., there is no need to estimate the amount of tax payable, and it is not calculated through the tax payable account (the key point is that if the amount is small, you can directly reduce the bank deposit or cash on hand when purchasing. The actual stamp tax paid is deducted from the management fee (stamp tax) Bank deposits, cash on hand, etc.
2. Calculate through tax payable accounts. But in actual work, in many places, the stamp tax on purchase contracts and sales contracts is directly based on a certain percentage of actual purchases, sales, or total purchase and sales multiplied by the tax rate. To calculate the payment, many companies will first calculate the stamp tax for this month through the tax payable, and then offset the tax payable account when the actual payment is made the next month. For example, according to the Henan Taxation Development Document No. The Provincial Measures for the Assessment and Collection of Stamp Taxes stipulates that for purchase and sale business, the tax calculation basis shall be determined according to the proportion of actual purchases, sales or total purchase and sales, and stamp tax shall be levied according to the tax items of the purchase and sale contract. Of course, the regulations in different provinces are different, so enterprises must calculate the actual tax according to the purchase and sale contract tax items. When paying stamp duty, you must first check the relevant local regulations.
Recruitment contracts do not need to pay Beijing stamp tax
According to reports, the Tax Service Department of the State Administration of Taxation recently provided answers to hot tax consultation issues, clarifying recruitment contracts and There is no need to pay stamp duty in lease contracts for university student apartments. When a property acquired by an individual for free through inheritance, will, etc. is sold to external parties, the purchase time before the donation shall be considered. If the personal car is stolen, the vehicle and vessel tax may be refunded. < br/> How to pay stamp tax on a loan contract signed by both parties?
The borrower and lender who signed a loan contract shall pay stamp tax in accordance with the "Interim Regulations of the People's Republic of China on Stamp Duty". The stamp tax rate on the loan contract is the loan amount. In addition to the amount of the loan, China Construction Bank shall In addition to taking the initiative to pay taxes on the original loan contract that they hold, they are also obliged to supervise the borrowing unit to pay stamp tax in a timely manner. China Construction Bank is entrusted by the tax department to sell tax stamps as an agent.
If the tax department finds that the loan contract has not been affixed, If a tax stamp is affixed less or less, in addition to being ordered to subsidize the tax stamp, a fine of not more than twenty times the amount of the tax stamp that should be subsidized will also be imposed. If a used tax stamp is affixed, the tax department will impose a fine of up to the amount of the reused stamp. A fine of less than thirty times of the amount. With the development of market economy and the continuous expansion of commodity circulation, Beijing stamp tax plays an increasing role in the entire social and economic activities, especially in tax collection and financial management. Its main functions are as follows The following aspects
Stamp duty is an important basis for tax audit. Once stamp duty is issued, the name, quantity, and amount of the tax objects will be stated on the rate sheet, which provides an original and reliable basis for the tax calculation base. Stamp duty also provides Provide necessary information for calculating taxable income and taxable property. Beijing Stamp Duty According to the Stamp Duty Regulations and Implementation Rules, the scope of stamp tax is limited to the tax vouchers listed. That is, only those listed in the regulations and those specified by the Ministry of Finance are taxed. Vouchers are taxed. No stamp duty will be levied on those who do not conclude a contract, such as contacting business through letters, telegraphs, or telephones, or those who sign a contract but are not included in the scope of enumerated taxation, such as power supply and water supply contracts.
The specific vouchers that are subject to stamp duty include the following five categories
and various types of contracts
Including purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or vouchers of a contractual nature. The so-called contract refers to the agreements and contracts established in accordance with the "Economic Contract Law of the People's Republic of China", the "Foreign-Related Economic Contract Law of the People's Republic of China" and other relevant contract regulations. Among them
Purchase and sales contracts include supply, pre-purchase, procurement, purchase and sales contracts, and contracts for collaboration, adjustment, compensation, barter, etc.
Processing contracts include processing, customization, repair, printing, advertising, surveying, testing, etc. contracts.
Construction project contract refers to the construction project survey and design contract and the construction and installation project contract. Construction project survey and design contracts include survey and design contracts, and construction and installation project contract contracts include construction project and installation project contract contracts. In terms of contracting forms, they include general contract contracts, subcontract contracts and subcontract contracts. Regarding the introduction of stamp duty tax saving techniques
Regarding the stamp tax tax saving techniques, Beijing stamp tax introduction contract
was signed conservatively with the same amount.
According to the provisions of the current Stamp Duty Law, tax liability arises when a taxable contract is signed. Regardless of whether the contract is honored or whether it is honored on time, the stamp should be stamped. For a contract that has been performed and decaled, if the amount stated is inconsistent with the actual settlement amount after the contract is performed, as long as both parties do not modify the contract amount, the tax payment procedures will generally no longer be processed.
, Contract matters are recorded separately
Stamp duty has the following provisions for taxation on processing contract contracts
The tax calculation basis for work contract contracts is processing or contracting income. If the principal provides the amount of raw materials, it may not be included. However, the amount of auxiliary materials provided by the trustee should be included in the tax calculation amount.
If the work contracting contract stipulates that the trustee shall provide raw materials, if the amount of processing fees and the amount of raw materials are separately recorded in the contract, taxes shall be calculated separately. The processing fees shall be subject to the tax rate applicable to the processing contracting contract, and the raw materials shall be subject to the tax rate applicable to the purchase and sale contract. Both items Taxes add up to the decal. If the two amounts are not separately recorded in the contract, the higher tax rate will apply
Regarding stamp duty tax saving techniques, Beijing Stamp Duty Introduction Cooperation