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Order No. 89 of the President of the People's Republic of China promulgating the Stamp Tax Law. (No. 89) Stamp Tax Law of the People's Republic of China.

Country/Territory
China
Document type
Legislation
Date
2021
Source
FAO, FAOLEX
Subject
Land & soil, General
Keyword
Tax/levy Internal trade International trade Property rights Contract/agreement Land tenure Lease Transfer
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

The entities and individuals that conclude taxable vouchers or conduct securities trading within the territory of the People's Republic of China are taxpayers of stamp tax, and shall pay stamp tax in accordance with the provisions of this Law.    The entities and individuals that conclude outside the territory of the People's Republic of China the taxable vouchers that are used inside China shall pay stamp tax in accordance with the provisions of this Law.

Full text
Chinese
Website
www.chinatax.gov.cn