中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900068125

Reply of the State Taxation Bureau on the Issue of Stamp Tax on Family Property Dual-Purpose Insurance Contracts

国家税务局关于家庭财产两全保险合同征收印花税问题的批复

Issuer
Date
1989-07-11
Instrument
reply
Cited by
0
This document clarifies that family property dual-purpose insurance contracts are subject to stamp tax as they are considered family property insurance contracts. It has been fully annulled as of July 1, 2022, pursuant to Announcement No. 14 of 2022 of the State Taxation Bureau.
Full text · 原文 142 字
根据《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)规定,自2022年7月1日起,本文全文废止。<br> 河南省税务局:      你局豫税地(1989)41号文收悉。经研究认为:家庭财产两全保险属于家庭财产保险性质,其合同应照章贴花。