The company divides and turns over the stamp tax twice every year.
It is July for the first time,pay the stamp tax for first half of the year.All business segments do not sort out,gather according to the real contract,only reported to the tax bureau according to the total amount of money of the contract of the estimation by the financial department.
It is the the beginning next year for the second time,by every department according to the growth rate in indexes such as the business income of the whole year,etc.,multiplied by certain growth rate according to the previous contract total quantity,total amount of money of contract in year,estimate that publishes the contract total quantity and total amount of money of contract of the whole year of this department,and give it to Finance Department.Finance Department the intersection of root and contract total quantity and total amount of money of contract that all department appear in the newspaper work out summaries,and is turned over for the whole year and has not paid the stamp tax according to the summary.
The company one stamp tax operate procedure problems serious without being had,according to《INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX》Correlated with stipulate:
