Accounting Practice: What Should I Do If the Stamp Duty Is Overdue?
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What should I do if the stamp tax is overdue? Generally, for small taxes, as long as the tax is discovered and paid before the annual self-inspection, it will not be a fine for violation. However, the tax overdue fee calculated for the corresponding period should be paid, but the amount will not be very large, so you can declare it together with the next period.
State tax online filing shows overdue filing. How do I go to the lobby to file?
You need to make a profit statement or income statement, fill in tax reports manually (with a balance sheet, profit and value-added tax return) and report to the local state tax hall. According to relevant regulations, the fine is about two thousand or less.
There are relevant provisions: if the taxpayer fails to process the tax declaration and submit the tax information within the prescribed period, or the withholding agent fails to submit the withholding and withholding tax collection report form and For relevant materials, the tax authority shall order correction within a time limit and may be fined up to 2,000 yuan; if the circumstances are serious, a fine of 2,000 yuan to 10,000 yuan may be imposed.
What are the penalties for the local tax stamp duty not reported for one year?
According to the provisions of the Collection and Administration Law, those who fail to report on time shall make corrections and supplementary declarations as required, and shall be fined up to 2,000 yuan. In serious cases, they shall be fined up to 10,000 yuan.
Can I not apply for stamp duty approval?
The State Administration of Taxation's Notice on Further Strengthening the Management of Stamp Tax Collection (Guo Shui Han  No. 150) stipulates that according to the provisions of Article 35 of the Tax Collection and Administration Law and the characteristics of the source of stamp taxes, taxpayers shall Under the following circumstances, the local tax authority may verify the basis for the taxpayer's stamp tax calculation:
(1) Failure to establish a register of stamp duty taxable vouchers, or fail to register and maintain taxable vouchers in full;
(2) refusal to provide taxable vouchers or failure to provide taxable vouchers, which makes the tax calculation basis significantly lower;
(3) In the case of adopting the method of collective payment on time, failing to submit a report on the status of stamp duty payment in accordance with the time limit set by the local tax authority, and reporting by the local tax authority within a time limit. Failure to collect stamp taxes as required.
As long as you do not meet the above conditions, you do not need to check the collection and apply decals yourself.
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