How To Solve The Hot Issue Of Stamp Duty On Capital Accounts?

In order to carry out the management requirements for stamp duty collection of capital account books, Xiaobian will sort out the hot issues involved in this business.

Question: our company was set up in December 2014. It was set up in the month of the articles of association of our company to collect the capital to 5 million yuan. How to calculate the stamp tax?

Answer: according to the regulations of the State Administration of Taxation on the issue of stamp duty on capital account books (tax document No. 1994] No. 25, after the implementation of the "two principles", the production and operation units are "

The accounting basis for stamp duty is changed to the total amount of two items of "paid in capital" and "capital reserve".

Therefore, the capital account stamp duty of the newly established company should be declared in the month when the paid in capital arrives. The stamp duty tax is based on the total amount of two items of "paid in capital" and "capital reserve", with a duty rate of 5/10000.

Q: our company was founded in 2012.

"Stamp duty" was paid for the total amount of the two items of "capital accumulation". In October 2014, our company increased its capital and paid up capital increased by 2 million compared with 2013. Do you still need to pay stamp duty?

Answer: according to the second circular second of the Circular of Dalian Local Taxation Bureau on the administration of stamp duty collection (large tax two [1995] 02): after the new account is opened, the total amount of two items of "paid up capital" and "capital accumulation" is larger than the original Decal funds, and the stamp duty is payable within the 15 days of the beginning of the year.

Therefore, your enterprise should compare the total amount of the total amount of "paid in capital" and "capital accumulation" in the accounting books at the end of 2014 with the decal money in the previous Decal year. If the increase of tax amount in 2014 is increased, the stamp duty shall be calculated within 15 days of January 2015.

Q: I am a processing enterprise. My bureau has informed me that the enterprise will declare the stamp duty on "capital account book" this month. However, I can not see the stamp duty tax item of "capital account book" in the online declaration system. Can I fill in the tax basis of the "processing contract" and declare it online?

Answer: according to

The tax and tax rate table stipulates that the "capital account book" stamp duty is the same as the "processing contract" although the tax rate is the same, but the two party does not belong to the same tax item.

In order to accurately calculate the tax rate for each tax purpose, please contact your competent local tax authority to approve the various tax items that you need to declare on the Internet in your stamp duty.

Q: our company's general ledger has opened up new books, but the total amount of the two items of "paid up capital" and "capital reserve" has not increased compared with the previous years. Do you need to pay 5 yuan for the fixed amount of applique?

Answer: according to the regulations of the State Administration of Taxation on certain specific issues of stamp duty ((1988) No. twenty-fifth of the state tax), if any account book is recorded, when the new account is opened, the funds will not be increased, and no longer will be applique according to the quota quota.

Therefore, when the company changes its capital account every year, if the total amount of the two items of the "paid up capital" and "capital reserve" increases, the increase will be increased; if it does not increase, it does not need to pay the stamp duty on the accounting books of the year, nor does it need to pay 5 yuan for the fixed amount of the applique.