4 citations high 2021-06-10

Stamp Tax Law of the People's Republic of China

中华人民共和国印花税法

全国人民代表大会常务委员会 npc
This law establishes the statutory framework for stamp tax in China, defining taxable instruments, tax rates, exemptions, and collection procedures. It replaces previous provisional regulations and codifies stamp tax at the national legislative level.
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Topics
taxation stamp tax legislation
Metadata
Publisher 全国人民代表大会常务委员会
Site npc
Date 2021-06-10
Category major_policy
Policy Area 税收
CMS Category 法律
Keywords effective:2022-07-01
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