Have You Mastered The 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.

Q: our company was established in December 2014. In accordance with the requirements of our articles of association, the company paid 5 million yuan in real capital. How would it be calculated?

Answer: according to the regulations of the State Administration of Taxation on the issue of stamp duty on capital account books (No. 1994 of national tax [25]), after the implementation of the "two principles", the tax basis of the stamp duty on the recording of funds is changed to the total amount of two items of "paid in capital" and "capital accumulation".

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: when our company was established in 2012, it has paid stamp duty on the basis of the total amount of the two items of "paid in capital" and "capital reserve". In October, our company increased its capital, and the paid up capital increased by 2 million compared with that in 2013. Do I 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: 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.

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. But in my online declaration system, I can not see the stamp duty items of "capital account book", and can be filled together with the tax basis of "processing contract".

?

Answer: according to the stamp duty tariff table,

Stamp duty and "processing"

Although the tax rate is the same, the two do not belong to the same tax category.

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.

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Q: a company (builder) signs construction and installation contract with B company (constructor). If B company provides construction materials at the same time of construction, should the material used for use be vat or business tax invoice?

Answer: the sixth provision of the detailed rules for the implementation of the Provisional Regulations on business tax stipulates that a sales act involves both taxable services and goods, which is a mixed selling behavior.

In addition to the provisions of article seventh of these rules, the mixed sale behavior of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as selling goods without paying business tax, and the mixed sale behavior of other units and individuals shall be regarded as supplying tax service and paying business tax.

The term "goods" mentioned in paragraph 1 refers to tangible movable property, including electricity, heat and gas.

The enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods, including those engaged in the production, wholesale or retail of goods, and enterprises engaged in taxable services, enterprise units and individual industrial and commercial households, are included in the first paragraph.

The seventh provision stipulates that the following mixed sales behaviors of taxpayers shall be accounted for the turnover of taxable labor and the sales volume of goods separately, the turnover of taxable services shall be paid, and the sales tax of goods shall not be paid.

(1) the sale of self produced goods while providing labor services in the construction industry;

(two) other circumstances stipulated by the Ministry of Finance and the State Administration of taxation.

The notice of the State Administration of Taxation on the tax issues concerning taxpayers selling self produced goods and providing labor services for construction industry at the same time (No. twenty-third of the State Administration of Taxation announcement 2011) stipulates that taxpayers selling self-produced goods and providing labor services in the construction industry shall, in accordance with the provisions of the sixth detailed rules for the implementation of the Provisional Regulations on value-added tax and the seventh detailed rules for the implementation of the Provisional Regulations on business tax, separately calculate the sales volume of their goods and the turnover of construction labor services, and calculate the value-added tax according to the sales volume of their goods, and calculate the sales tax according to the turnover of their construction labor services.

In the absence of accounting, the competent tax authorities shall separately approve the sales volume of their goods and the turnover of construction labor services.

Taxpayers selling self-produced goods and providing labor services in the construction industry must provide certificates of local taxpayers to the local tax authorities of the construction industry where the taxpayer is the unit or individual engaged in the production of goods.

The local tax authorities of the construction industry shall calculate the business tax according to the relevant provisions of this announcement according to the certificate of the taxpayer.

According to the above policy, the construction enterprises provide construction labor services and sell goods. They should distinguish whether the goods sold are self produced or purchased. If the goods sold are self produced, they should pay value-added tax on the materials sold separately, pay the business tax on the sales of construction materials, pay the business tax separately, and separately issue certificates to the local tax authorities of the local authorities in charge of the construction industry, which are issued by the competent state tax authorities of the local authorities. The taxpayers belong to the units or individuals engaged in the production of goods. If the goods sold for them are purchased, they belong to the mixed selling behavior, and the business tax is paid on the total income they earn and the local tax invoice is issued.