Kunming Qualification Agency: These cases teach you to identify stamp duty risks.

Stamp duty is a small tax levied on taxable economic vouchers established, accepted and used in economic activities and economic exchanges. It has the characteristics of light tax burden, low tax rate, wide tax collection and taxpayers paying taxes by themselves. It is named after the use of stamping on taxable documents as a tax payment symbol. Because the amount of stamp duty is small and difficult to control, many enterprises have low compliance with stamp duty.

Through the following six cases, Cai Caijun analyzes the tax risk points that are easily overlooked in stamp duty payment.

1. Do domestic enterprises withhold stamp duty for overseas enterprises?

Case: Foreign company B signed a non-patented technology transfer contract with domestic company A, and company B transferred the non-patented technology to company A at a price of 20 million yuan. Company A in China pays the stamp duty according to the title of "Property Right Transfer Document", and at the same time "withholds and pays" the stamp duty for Company B, and this expenditure is included in the management expenses.

Analysis: According to the Notice on Collecting Stamp Duty on Technology Contracts ([89] Guo Shui Di Zi No.034), contracts concluded by the transfer of patent application right and non-patented technology should be taxed according to the tax item of "technology contract", and stamp duty should not be paid according to the tax item of "property right transfer document".

Moreover, at present, the relevant documents on stamp duty do not clearly stipulate that domestic enterprises have the obligation to withhold and pay stamp duty for overseas enterprises. When handling the declaration and payment of stamp duty of overseas enterprises, overseas enterprises shall apply for temporary tax registration and pay stamp duty. If a domestic enterprise "withholds and pays" stamp duty for an overseas enterprise, the overseas enterprise may not fulfill its obligation to declare and pay stamp duty, and the stamp duty withheld and paid by a domestic enterprise cannot be used as a deduction of enterprise income tax.

Second, how to handle the stamp duty verification and collection procedures?

Case: From 20 10, an industrial enterprise pays the stamp duty involved in the purchase and sale contract based on 75% of the total sales revenue and purchase amount. In 20 16, when the inspection bureau conducted a tax inspection on it, it was found that the enterprise could not provide the certification documents approved by the tax authorities.

Analysis: The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Management of Stamp Duty Collection (Guo [2004]150) stipulates that the local tax authorities shall issue a notice of stamp duty collection to taxpayers, indicating the tax basis for the approved collection and the prescribed tax payment period. At the same time, the Notice on Printing and Distributing the Administrative Measures for the Approved Collection of Stamp Duty of Guangzhou Local Taxation Bureau (G.D.F. [2009] No.374) stipulates that if stamp duty is approved, the competent tax authorities shall issue the Notice of Tax Matters (stamp duty approved collection). Enterprises can't collect stamp duty by themselves, but they need to be audited by the tax authorities or directly approved, and stamp duty can be collected by the corresponding notice.

3. Can I refund the stamp duty paid by mistake?

Case: When enterprise A declared stamp duty on a purchase and sale contract, it mistakenly entered the contract amount of190,000 yuan as190,000 yuan, resulting in an overpayment of stamp duty of 5130,000 yuan, and applied to the tax authorities for stamp duty refund.

Analysis: Some people think that according to Article 24 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, anyone who affixes more stamps may not apply for tax refund or deduction. Therefore, 5 1300 yuan in the above case will not be returned.

Actually, it is not. Article 5 of the "Provisional Regulations on Stamp Duty" stipulates that taxpayers shall calculate the tax payable in accordance with the regulations, and purchase and affix stamps at one time (hereinafter referred to as decals). In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule. Article 21 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that if the taxable amount of the voucher exceeds that of 500 yuan, the taxpayer shall apply to the tax authorities for issuing a payment book or tax payment certificate instead of decals. Obviously, Article 24 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty refers to the payment of stamp duty on decals. In this case, the stamp duty shall be paid by payment, and the provisions of Article 24 shall not apply. Therefore, 5 1300 yuan in the above case can be returned.

4. Are all contracts taxable vouchers of stamp duty?

Case: A company in Guangzhou signed an audit consulting obligation contract with C accounting firm, with a contract amount of 6,543,800 yuan. Signed an advertising power of attorney with B TV station that month, and the amount of power of attorney was 2 million yuan. Company A declared and paid stamp duty on all the above 3 million yuan.

Analysis: Article 1 of the Provisional Regulations on Stamp Duty stipulates that all units and individuals who sign the books listed in this Ordinance and receive vouchers in People's Republic of China (PRC) are taxpayers of stamp duty and should pay stamp duty in accordance with the provisions of this Ordinance. Therefore, stamp duty should not be levied on taxable vouchers not listed in the above documents, that is, stamp duty should not be levied on the above-mentioned audit and consulting obligation contracts. With regard to the power of attorney signed between Company A and TV station B, Guangdong Local Taxation Bureau's Notice on Stamp Duty Collection of Advertising Contracts of Media Units (Guangdong Local Taxation Bureau [1998] No.44) stipulates that the advertisement confirmation of newspapers and magazines and the power of attorney of TV station are a kind of contract certificate, and the decals shall be calculated according to the stamp duty. Therefore, the above advertising power of attorney should pay stamp duty.

5. What are the precautions for handling stamp duty on schedule?

Case: An industrial enterprise has a large production scale and signs a large number of commodity sales contracts every month, which requires frequent decals. With reference to the requirements of other tax returns, the company's financial forest calculates the stamp duty payable in the current month in the form of monthly summary without approval or filing, and then declares it in the "Unapproved Tax Returns" interface before 15 every month.

Analysis: According to Article 7 of the Provisional Regulations on Stamp Duty, the tax payable certificate should be stamped when the account book is established or received. Therefore, enterprises that fail to pay stamp duty on time cannot report stamp duty on a monthly basis with reference to other taxes.

The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Changing the Administrative Measures for Collecting and Paying Stamp Duty on Time (Caishui [2004] 170) stipulates that if the same taxable voucher needs to be declared and paid frequently, the taxpayer can decide whether to collect and pay stamp duty on time according to the actual situation. The cumulative payment period is one month. Taxpayers who adopt the method of regular summary tax payment shall inform the competent tax authorities in advance. Once the payment method is selected, it shall not be changed within one year. In terms of specific implementation, various localities have formulated corresponding management measures, clearly stipulating the way and registration procedures for taxpayers to "inform the competent tax authorities". If a taxpayer chooses to pay the stamp duty in one lump sum on schedule, it shall "inform" the tax authorities in time according to the relevant procedures determined by the local tax authorities, and shall not adopt this method by itself without the relevant "registration" of the tax authorities.

6. Can the stamps purchased by the group company be distributed to its subsidiaries?

Case: A group company is headquartered in Guangzhou and has several subsidiaries in South China. In order to facilitate centralized management, group financial personnel purchase tax stamps and distribute them to subordinate companies, and all the expenses are included in the group management expenses.

Analysis: The purchase of tax stamps by enterprises is generally an immediate matter, and it does not need the approval of the tax source management department. Therefore, sometimes it will lead to the situation that group enterprises buy too many tax stamps and distribute them to subsidiaries privately. Article 1 of the Provisional Regulations on Stamp Duty stipulates that all units and individuals who issue and collect the vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Ordinance. In addition, Item 8 of Article 10 of the Enterprise Income Tax Law stipulates: "When calculating taxable income, the following expenses shall not be deducted: (8) Other expenses unrelated to income." According to the above provisions, all subsidiaries are taxpayers of stamp duty if they collect taxable vouchers by binding, and should pay stamp duty according to regulations. The subsidiary is an independent legal person, and the stamp duty borne by the group company for the subsidiary is other expenses unrelated to income, so it is necessary to increase the taxable income.

Do you understand the risks involved in stamp duty now?

Please click: building qualification, catering qualification and medical qualification to inquire about the business in each region.

How much is the qualification agent? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.