Q：
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How to determine the amount of stamp duty payable?
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A：
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The stamp duty payable shall be calculated by multiplying the tax basis amount by the applicable tax rate.
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Q：
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If the same taxable voucher contains more than one tax item and their amounts are listed separately, how to determine the amount of stamp duty payable?
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A：
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The stamp duty payable shall be calculated according to the applicable tax items and tax rates separately.
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Q：
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If the same taxable voucher contains more than one tax item and their amounts are not listed separately, how to determine the amount of stamp duty payable?
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A：
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The stamp duty payable shall be calculated according to the higher applicable tax rate.
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Q：
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If the same taxable voucher signed by more than one party, how to determine the amount of stamp duty payable?
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A：
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The stamp duty payable shall be calculated and paid according to the amount involved for each party.
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Q：
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For business account book which stamp duty is already paid on it, if the total amount of paid in capital (share capital) and capital reserve increase in subsequent years, whether to pay stamp duty due to the increase?
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A：
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It is necessary to calculate and pay stamp duty for the increased portion of paid in capital (share capital) and capital reserve.
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FAQ
