Q：
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Which business books need to pay stamp duty?
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A：
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Business books can be divided into books that record funds and other books based on the different contents they reflect. Stamp duty should be declared and paid on the account books that record funds, and other account books will no longer be subject to stamp duty.
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Q：
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What is the tax basis for business accounting books?
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A：
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The tax basis for taxable business books is the total amount of paid in capital (share capital) and capital reserves recorded in the books.
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Q：
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What is the tax rate for business books?
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A：
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The tax rate is 2.5%.
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Q：
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Do I need to declare stamp duty on business books every year?
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A：
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Stamp duty on business books is levied annually, and taxpayers should declare and pay the tax within 15 days from the end of the year.
For business books that have paid stamp duty, if the total amount of paid in capital (share capital) and capital reserves recorded in subsequent years increases compared to the total amount of paid in capital (share capital) and capital reserves that have already paid stamp duty, the tax payable shall be calculated based on the increased amount.
You can review and compare the beginning and end of last year's paid in capital and capital reserves. If there is an increase, it is necessary to add a portion of the declared stamp duty to be paid within the January declaration period each year. Late payment will result in late fees.
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Q：
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How do branch offices operating across regions declare and pay stamp duty on their business books?
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A：
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The business books used by branches operating across regions should be subject to stamp duty at their respective locations. For branch offices that are allocated funds from higher-level units, their accounting books for recording funds shall be subject to stamp duty based on the amount of allocated funds; Branch offices that are not allocated funds from higher-level units shall not be subject to stamp duty on their business books. To avoid double taxation of the same fund, the accounting books of the superior unit recording the funds should be subject to stamp duty on the remaining portion after deducting the amount of funds allocated to subordinate institutions.
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FAQ
