On stamp duty of agency bookkeeping company2021-02-07
Stamp duty has a long history, one thousand six hundred and twenty-four The Dutch government had an economic crisis in, and the leaders needed to find a good way to collect money in order to alleviate the financial difficulties, so they sought to design new taxes.According to the detailed rules for the implementation of the Interim Regulations on stamp duty, stamp duty shall be levied only on the certificates listed in the tax items and tax rate table and other certificates determined by the Ministry of finance.That is to say, the collection range of stamp duty adopts the way of listing, there is no listed certificate, no need to apply.Such as recruitment contract, audit contract, agency contract (where only clear agency matters, authority and responsibility) and so on.
If the total amount of paid in capital and capital reserve increases, the part will be taxed. For example, in the case of capital changes, such as new capital, surplus reserve converted to registered capital, the enterprise shall take the initiative to pay the corresponding stamp tax to the tax authorities. If the enterprise only has the capital reserve converted into registered capital, and there is no need to pay stamp taxThere are also capital increases after capital reduction does not have to pay stamp duty.Stamp duty is a small kind of tax “ Pluck the goose's feathers and keep the goose from crowing ” Of “ good reputation ” 。The design of stamp duty can be said to have originality, once levied, the tax source is very big.Because of the light tax burden, the pain of the taxed is not obvious.
In the early days of the founding of the people's Republic of China, the old laws of the government of the Republic of China were temporarily followed in some areas, and special measures were formulated to continue to collect stamp duty in some areas. one thousand nine hundred and fifty year one month thirty The Central People's Government Council issued a general order on the implementation of the national tax administration, which unified the national tax administration and established stamp tax as one of the unified taxes in the country. one thousand nine hundred and fifty year twelve In June, the Government Council announced the Provisional Regulations on stamp duty.Local tax authorities at all levels should gradually establish the basic database of stamp tax, including the situation of stamp tax payment by industry and the data of tax payment by household, etc., and establish a scientific and reasonable evaluation model to ensure the timely, accurate, fair and reasonable verification and collection.
On January 4, 1951, the Ministry of Finance promulgated the detailed rules for the implementation of the Interim Regulations on stamp duty.From then on, the whole country unified the stamp tax law.When the local tax authorities approve the collection of stamp tax, they shall issue a notice of stamp duty verification to the taxpayer, indicating the basis for the assessment and collection and the prescribed time limit for tax payment.The local tax authorities should determine a scientific and reasonable amount or proportion according to the actual production and operation income of the taxpayer, the tax payment situation of each period of the taxpayer and the signing of the contract in the same industry Na Tax basis of stamp tax.