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中華人民共和國印花稅暫行條例(英文版)

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Promulgation date

1988/08/06

Effective region

NATIONAL

Promulgator

State Council

Document no

Order of the State Council of the People's Republic of China No. 11

Effectiveness

Effective

Effective date

1988/10/01

Category

Stamp Tax ( Tax Law->Property & Action Tax->Stamp Tax )



Interim Regulations of the People's Republic of China on Stamp Tax

Order of the State Council of the People's Republic of China No. 11

August 6, 1988

The Interim Regulations of the People's Republic of China on Stamp Tax, which were adopted at the 9th executive meeting of the State Council on June 24, 1988, is hereby promulgated and shall come into effect on October 1, 1988.

Premier Li Peng

Article 1 All units and individuals who execute or receive vouchers specified herein within the territory of the People's Republic of China shall be taxpayers of stamp tax (hereinafter referred to as "taxpayers"), and shall pay stamp tax in accordance with the provisions of these Regulations.


Article 2 The following vouchers shall be taxable vouchers:
(1) contracts or vouchers in the nature of a contract with regard to purchases and sales, processing, contracting for construction projects, property leasing, commodity transportation, warehousing, loans, property insurance, technology;
(2) vouchers for transfer of property rights;
(3) business accounting books;
(4) certificates for rights, licenses; and
(5) other vouchers that are taxable as determined by the Ministry of Finance.

Article 3 Taxpayers shall calculate the amount of tax payable on the basis of a flat tax rate or a fixed amount per voucher according to the nature of the taxable voucher. The specific tax rate or tax amount shall be determined with reference to the Schedule of Tax Items and Tax Rates attached hereto.
No stamp tax shall be paid where the amount of tax payable is less than one jiao. Where the amount of tax payable is one jiao or more, if the mantissa is less than five fen, it shall not be counted; and if the mantissa is five fen or more, the tax shall be calculated as one jiao.

Article 4 The following vouchers shall be exempted from stamp tax:
(1) duplicates or copies of vouchers on which stamp tax has already been paid;
(2) vouchers executed for the donation of property to the government, social welfare establishments or schools by the property owner; and
(3) other vouchers which are exempted from stamp tax upon the approval of the Ministry of Finance.

Article 5 Measures for the payment of stamp tax shall be implemented whereby taxpayers shall, in accordance with the provisions, calculate the amount of tax payable and purchase and affix at one time the full corresponding revenue stamps (hereinafter referred to as "stamping").
In order to simplify the stamping procedures where the amount of tax to be paid is relatively large or where stamping is frequent, taxpayers may apply to the tax authorities to use a tax payment statement instead of stamping, or make consolidated payment at a fixed date.

Article 6 Revenue stamps shall be affixed to taxable vouchers and shall be cancelled by the taxpayer along each stamp's border with a seal or a drawn line. Revenue stamps that have already been affixed may not be reused.

Article 7 Revenue stamps shall be affixed to taxable vouchers at the time of execution or upon receipt.

Article 8 Where the same voucher is executed by two or more parties and each party holds a copy, each party shall be responsible for affixing on its own copy the full amount of revenue stamps.

Article 9 Where a voucher affixed with revenue stamps is amended, resulting in an increase in the value thereof, additional revenue stamps shall be affixed on the voucher according to the amount of such increase.

Article 10 The tax authorities shall be responsible for the collection and administration of stamp tax.

Article 11 Revenue stamps shall be made under the supervision of the State Administration of Taxation. The face value of revenue stamps shall be denominated in Renminbi.

Article 12 Units issuing or processing taxable vouchers shall be responsible for the supervision of taxpayers in respect of the payment of stamp tax in accordance with the law.

Article 13 Where taxpayers are found to have engaged in any of the following, the tax
authorities shall impose penalties in light of the actual circumstance of the case:
(1) in the case of a failure to affix revenue stamps or to affix an insufficient amount of revenue stamps on taxable vouchers, the tax authorities may, in addition to ordering taxpayers to make up the revenue stamps, impose a fine equal to twenty times or less the amount of tax stamps due;
(2) in the case of a violation of the provisions of Paragraph 1 of Article 6 of these Regulations, the tax authorities may impose a fine equal to ten times or less the amount of the revenue stamps that have not been cancelled by a seal or a drawn line; and
 
(3) in the case of a violation of the provisions of Paragraph 2 of Article 6 of these Regulations, the tax authorities may impose a fine equal to thirty times or less the amount of the revenue stamps that have been reused.
In a case where revenue stamps have been forged, the tax authorities shall submit the matter to the judicial authorities for investigation of criminal liability in accordance with the law.


Article 14 The collection and administration of stamp tax other than that as stipulated hereof, be implemented in accordance with the relevant provisions of the Tentative Regulations of the People's Republic of China on Tax Collection and Administration.

Article 15 The Ministry of Finance shall be responsible for the interpretation of these Regulations; the rules for the implementation thereof shall be formulated by the Ministry of Finance.


Article 16 These Regulations shall come into effect on October 1, 1988.


 

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