Notice of the State Taxation Administration on Issues Concerning the Collection of Stamp Tax on Capital Accounts of the State Post Bureau and Its Affiliated Postal Enterprises at All Levels

This notice clarifies that stamp tax is exempted on capital accounts of the State Post Bureau and its affiliated postal enterprises that were already stamped before the separation of postal and telecommunications services, while newly increased capital after January 1, 1999, must be taxed according to regulations. The document has been fully abolished, as referenced in the State Taxation Administration Announcement (2022 No. 14).