Notice of the State Taxation Administration on Issues Concerning Stamp Tax on the Returned Funds of 'Two Fees' of China Telecom Group

This notice clarifies that the stamp tax on the increased paid-in capital from the 2000 and 2001 fiscal returns of the 'Two Fees' (city telephone installation fee and postal surcharge) for China Telecom Group should be paid locally by provincial telecom companies, while the group company is exempted from stamp tax. The document has been fully abolished as of 2022.