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.