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