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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 Contract/agreement Land tenure Transfer
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

This Law consists of 20 Articles. 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 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 this Law.

Full text
Chinese
Website
www.moj.gov.cn