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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.

Pays/Territoire
Chine
Type du document
Législation
Date
2021
Source
FAO, FAOLEX
Sujet
Terre et sols, Général
Mot clé
Taxe/impôt Commerce intérieur Commerce international Droits de propriété Contrat/accord Régime foncier Location Transfert
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
Résumé

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.

Texte intégral
Chinois
Site web
www.chinatax.gov.cn