What is the tax basis for extracting stamp duty? Our company uses all the income for a while, the main business income for a while, and the main business income plus raw materials for a while.
It is true that many companies have different practices in collecting stamp duty, which are generally done in accordance with the contract. However, many times, enterprises and tax bureaus have reached an understanding that accounts receivable debit and accounts payable credit are used to collect stamp duty. Their use of income and materials is also reasonable, as long as they achieve the goal of not evading taxes, and the operating caliber is not uniform.