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