中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900068072
你行中投资发〔1992〕94号

Official Reply of the State Taxation Bureau on Issues Concerning the Payment of Stamp Tax on Capital Account Books of the Investment Banking System

国家税务局关于投资银行系统资金账簿缴纳印花税问题的复函

Issuer
—
Date
1993-01-03
Instrument
reply
Cited by
0
This document provides clarifications on the payment of stamp tax for capital account books within the investment banking system, specifying that operating capital stamp tax should be paid at branch locations and that the 'allocated funds' account should be taxed on self-owned funds at the head office. The document has been fully abolished as of 2022.
Full text · 原文 342 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> 你行中投资发〔1992〕94号《关于投资银行资金账簿缴纳印花税问题的函》收悉。经研究，现函复如下：<br> 一、我局（88）国税地字第28号《关于对金融系统营业账簿贴花问题的具体规定》已明确：“根据银行系统的机构设置，银行所用营业账簿的印花税，由各级独立核算的行、处在其所在地缴纳。”因此，投资银行各分行“营运资金”的印花税，均应在分行所在地缴纳。<br> 二、投资银行系统所设的“调拨资金”科目，反映的资金，既有自有资金也有借入资金，在各分行计税时不易划清，可统一在总行所在地就自有资金部分计算缴纳印花税。<br> 三、专门记载外汇资金的账簿，其印花税缴纳办法亦应比照上述原则办理。