Provisions of the State Taxation Bureau on the Affixing of Stamps on Instruments Executed or Received Prior to the Implementation of the Interim Regulations on Stamp Tax

This document clarifies the application of stamp tax to taxable instruments executed or received before the implementation of the Interim Regulations on Stamp Tax, specifying that only continuing-use account books and licenses require stamping, while other instruments are exempt. It also provides rules for calculating stamp tax on capital account books based on fixed assets and working capital.