Reply of the State Taxation Administration on Determining the Taxpayer for Stamp Duty on Material Supply Contracts
国家税务局关于物资订货合同印花税确定纳税人问题的批复
This document provides a reply on the determination of the taxpayer for stamp duty on material supply contracts. It has been fully abolished as of June 28, 2022, based on the announcement of the State Taxation Administration (2022 No. 14).