high
2022-06-30
Clarification on the Transition of Preferential Policies Following the Implementation of the Stamp Tax Law
印花税法实施后有关优惠政策衔接问题明确
财政部
mof
This document clarifies how existing preferential stamp tax policies will be handled following the implementation of the new Stamp Tax Law of the People's Republic of China.
Document Text
1,796 characters
.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br>
.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br>
财政部 税务总局公告2022年第23号 <br>
为贯彻落实《中华人民共和国印花税法》，现将税法实施后有关印花税优惠政策衔接问题公告如下：<br>
一、继续执行本公告附件1中所列文件及相关条款规定的印花税优惠政策。<br>
二、本公告附件2中所列文件及相关条款规定的印花税优惠政策予以废止。相关政策废止后，符合印花税法第十二条规定的免税情形的，纳税人可依法享受相关印花税优惠。<br>
三、本公告附件3中所列文件及相关条款规定的印花税优惠政策予以失效。<br>
四、本公告自2022年7月1日起施行。<br>
特此公告。 <br>
附件：1.继续执行的印花税优惠政策文件及条款目录 <br>
2.废止的印花税优惠政策文件及条款目录 <br>
3.失效的印花税优惠政策文件及条款目录 <br>
财政部 税务总局 <br>
2022年6月27日
Topics
taxation
fiscal policy
legal transition
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2022-06-30 |
| Category | regulation |
| Policy Area | 印花税 |
| CMS Category | 政策发布 |
Verification