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 Contrato/acuerdo Tenencia de tierras Transferencia Área geográphica Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste Resumen 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. Texto completo Chino Página web www.moj.gov.cn