中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067456
国税地字〔1988〕25号

Notice of the State Taxation Administration on Issues Concerning Stamp Tax on Increased Capital from the Receipt of 7 Enterprises Including Shandan Military Horse Farm by China Animal Husbandry Industry and Commerce (Group) Corporation

国家税务总局关于中国牧工商（集团）总公司接收山丹军马场等7家企业增加的资金有关印花税问题的通知

Issuer
—
Date
2003-01-21
Instrument
notice
Cited by
1
This notice clarifies that stamp tax is not levied on the increased capital of China Animal Husbandry Industry and Commerce (Group) Corporation resulting from the receipt of state-owned assets from 7 enterprises, provided that the full amount of capital has already been stamped. The document has been fully abolished as of 2022.
Full text · 原文 276 字
全文废止。参见：《国家税务总局关于实施＜中华人民共和国印花税法＞等有关事项的公告》（国家税务总局公告2022年第14号）。<br> 北京市地方税务局：<br> 按照中共中央、国务院关于军队武警部队政法机关不再从事经商活动的指示精神，经有关部门批准，中国牧工商（集团）总公司接收了山丹军马场等7家企业，现对由此而增加的资本金如何征收印花税问题明确如下：<br> 按照《国家税务局关于印花税若干具体问题的规定》（国税地字〔1988〕25号）第19条规定，对中国牧工商（集团）总公司因山丹军马场等7家企业的国有资产无偿划归其所有而增加的资本金，凡已按资金总额贴花的，不再征收印花税。