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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.

País/Territorio
China
Tipo de documento
Legislación
Fecha
2021
Fuente
FAO, FAOLEX
Materia
Tierra y suelos, General
Palabra clave
Tasa/impuesto Comercio interior Comercio internacional Derechos de propiedad Contrato/acuerdo Tenencia de tierras Arrendamiento Transferencia
Área geográphica
Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste
Resumen

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.

Texto completo
Chino
Página web
www.chinatax.gov.cn