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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 Contrat/accord Régime foncier Transfert
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
Résumé

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.

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