In recent years, in order to reduce the burden of enterprises and encourage people to invest and start their own businesses, the State Taxation Bureau has been continuously preferential to stamp duty. Among them, the stamp duty of the "book of records of funds" is a relatively large stamp duty. In the actual work, the stamp duty of the "book of records of funds" is based on the total amount of the "paid-in capital" and "capital reserve". In recent years, the state has introduced several tax incentives for the stamp duty of capital books, and today we share with you:

For exampleAThe limited company is2018years5month1The total amount of paid-in capital and capital reserves for general enterprises established before the date of this year is500Wan, the company should pay500*5=2500Stamp duty on funds book.

According to finance and taxation [2018:50Number, since2018years5month1Starting from the date, the stamp duty shall be levied on half of the capital books appliqued at the rate of 5 ‰, and the stamp duty shall be exempted on other books appliqued at 5 yuan per piece.

(According to this preferential tax policy, enterprises can enjoy the following benefits)

For exampleB The limited company is2018years5month1For general enterprises established after the date, the paid-in capital amount is500According to [m]2018:50Number halved tax policy, the company should pay500*5*50%=1250Stamp duty on funds book.

According to finance and taxation [2019:13Shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual conditions of their respective regions and the needs of macro-control50%Resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge shall be reduced within the tax range

(According to this preferential tax policy, enterprises can enjoy the following benefits)

For exampleCThe limited company is2019years1month1Small-scale VAT taxpayers established after the date, the paid-in capital amount is500Wan, according to the provincial tax again half policy, the company should pay500*5*50%*50%=625Stamp duty on funds book

Through the above examples, we can see that in recent years, the stamp tax on capital books has different strengths of tax incentives at different time nodes. Timely understanding of relevant tax incentives can effectively reduce tax costs for enterprises.

Tax basis:

Finance and taxation2018:50No.

State tax issue1994:25No.

Finance and taxation2019:13No.

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