It is July for the first time, pay the stamp tax for the 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 rate of increase in indexes such as the business income of the whole year,etc., multiply by sure rate of increase according to previous contract total quantity, contract total amount of money for year, estimate that publishes the total quantity of contract of the whole year of this department and total amount of money of contract, and give it to Finance Department. Finance Department root every contract total quantity and total amount of money of contract that 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.
Stamp tax of company operate procedure store serious problem in, according to the relevant regulations of " INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX ":