Stamp Tax Law of the People's Republic of China
中華人民共和國印花稅法
(Adopted at the 29th Meeting?of the Standing Committee of the Thirteenth National People's Congress on June 10, 2021)
（2021年6月10日第十三屆全國人民代表大會常務委員會第二十九次會議通過）
Article 1?The entities and?individuals that conclude taxable certificates, or conduct securities transactions within the territory of the People's Republic of China?shall be taxpayers?of stamp tax, and shall pay stamp tax in accordance with the provisions of this Law.
第一條 在中華人民共和國境內(nèi)書立應稅憑證、進行證券交易的單位和個人，為印花稅的納稅人，應當依照本法規(guī)定繳納印花稅。
Where?entities or?individuals,?outside the territory of the People's Republic of China, conclude?taxable certificates that are used within the territory of China,?they shall pay stamp tax in accordance with the provisions of this Law.
在中華人民共和國境外書立在境內(nèi)使用的應稅憑證的單位和個人，應當依照本法規(guī)定繳納印花稅。
Article 2?For the purpose of this Law, "taxable certificates" refer to the contracts, certificates of property rights?transfer, and business account books listed in the Table of Taxable Items and Tax Rates for Stamp Tax as?attached?to this Law.
第二條 本法所稱應稅憑證，是指本法所附《印花稅稅目稅率表》列明的合同、產(chǎn)權轉移書據(jù)和營業(yè)賬簿。
Article 3?For the purpose of this Law, "securities transactions" refer to the transfer of stocks and stock-based depositary receipts that are traded on legally established stock exchanges and other nationwide securities trading venues approved by the State Council.
第三條 本法所稱證券交易，是指轉讓在依法設立的證券交易所、國務院批準的其他全國性證券交易場所交易的股票和以股票為基礎的存托憑證。
Stamp tax on securities transactions shall be imposed on the transferor instead?of?the transferee of a securities transaction.
證券交易印花稅對證券交易的出讓方征收，不對受讓方征收。
Article 4?The taxable items and tax rates for stamp tax shall be implemented according to the Table of Taxable Items and Tax Rates for Stamp Tax as attached to this Law.
第四條 印花稅的稅目、稅率，依照本法所附《印花稅稅目稅率表》執(zhí)行。
Article 5?The tax basis?for stamp tax shall include:
第五條 印花稅的計稅依據(jù)如下：
(1) the tax basis?for a taxable contract shall be the amount listed in the contract, excluding the amount of value-added tax listed;
（一）應稅合同的計稅依據(jù)，為合同所列的金額，不包括列明的增值稅稅款；
(2) the tax basis?for a taxable certificate of property rights?transfer shall be the amount listed in the certificate of property rights?transfer, excluding the amount of value-added tax listed;
（二）應稅產(chǎn)權轉移書據(jù)的計稅依據(jù)，為產(chǎn)權轉移書據(jù)所列的金額，不包括列明的增值稅稅款；
(3) the tax basis?for a taxable business account book shall be the?aggregate?amount of the paid-up capital (capital stock) plus?the?amount of the capital reserves recorded in the business account book;
（三）應稅營業(yè)賬簿的計稅依據(jù)，為賬簿記載的實收資本（股本）、資本公積合計金額；
(4) the tax basis?for a?securities transaction shall be?the transaction value.
（四）證券交易的計稅依據(jù)，為成交金額。
Article 6?Where a taxable contract or a certificate of property rights?transfer does not list the amount, the tax basis?for stamp tax shall be determined according to?the amount actually paid.
第六條 應稅合同、產(chǎn)權轉移書據(jù)未列明金額的，印花稅的計稅依據(jù)按照實際結算的金額確定。
If the tax basis?still cannot be determined according to the provisions of the preceding paragraph, it shall be determined based on the market price at the time of conclusion of the contract or the certificate of property rights?transfer; and where government?pricing?or pricing?under governmental guidance shall be implemented pursuant to the law, the tax basis?shall be determined according to the relevant regulations of the State.
計稅依據(jù)按照前款規(guī)定仍不能確定的，按照書立合同、產(chǎn)權轉移書據(jù)時的市場價格確定；依法應當執(zhí)行政府定價或者政府指導價的，按照國家有關規(guī)定確定。
Article 7?Where there is no transfer price in a securities transaction, the tax basis?shall be calculated and determined according?to?the closing price of the securities on the last?trading day before the transfer registration; and where there is no?closing price, the tax basis?shall be calculated and determined according to the face value of the securities.
第七條 證券交易無轉讓價格的，按照辦理過戶登記手續(xù)時該證券前一個交易日收盤價計算確定計稅依據(jù)；無收盤價的，按照證券面值計算確定計稅依據(jù)。
Article 8??The amount of stamp tax payable?shall be calculated by multiplying the tax basis?by the applicable tax rate.
第八條 印花稅的應納稅額按照計稅依據(jù)乘以適用稅率計算。
Article 9?Where one and the same taxable certificate specifies two or more taxable items and respectively lists their amounts, the amounts of taxes payable shall be calculated according to their respective applicable tax rates; and where the amounts are not listed separately, the higher tax rate shall apply.
第九條 同一應稅憑證載有兩個以上稅目事項并分別列明金額的，按照各自適用的稅目稅率分別計算應納稅額；未分別列明金額的，從高適用稅率。
Article 10?Where?one and the same taxable certificate is concluded by two or more parties, the amounts of taxes payable shall be calculated separately according to the amounts related to?such parties respectively.
第十條 同一應稅憑證由兩方以上當事人書立的，按照各自涉及的金額分別計算應納稅額。
Article 11?As to the?business account book on which stamp tax has been paid, where the aggregate amount of the paid-up capital (capital stock) plus capital reserves recorded in a subsequent year is greater than the aggregate amount of the paid-up capital (capital stock) plus capital reserves?on which stamp tax has been paid, the amount of tax payable shall be calculated according to the increased amount.
第十一條 已繳納印花稅的營業(yè)賬簿，以后年度記載的實收資本（股本）、資本公積合計金額比已繳納印花稅的實收資本（股本）、資本公積合計金額增加的，按照增加部分計算應納稅額。
Article 12?The following certificates shall be exempt from stamp tax:
第十二條 下列憑證免征印花稅：
(1) duplicates or transcripts of taxable certificates;
（一）應稅憑證的副本或者抄本；
(2) taxable certificates concluded by foreign?embassies,?consulates or representative offices of international organizations in China for?the acquirement of premises, which shall be exempt from taxes in accordance with laws;
（二）依照法律規(guī)定應當予以免稅的外國駐華使館、領事館和國際組織駐華代表機構為獲得館舍書立的應稅憑證；
(3) taxable certificates concluded by the Chinese People's Liberation Army and the Chinese People's Armed Police Force;
（三）中國人民解放軍、中國人民武裝警察部隊書立的應稅憑證；
(4) sales contracts for the purpose of purchasing?agricultural means of production or selling agricultural products?and agricultural insurance contracts, which are?concluded by farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees;
（四）農(nóng)民、家庭農(nóng)場、農(nóng)民專業(yè)合作社、農(nóng)村集體經(jīng)濟組織、村民委員會購買農(nóng)業(yè)生產(chǎn)資料或者銷售農(nóng)產(chǎn)品書立的買賣合同和農(nóng)業(yè)保險合同；
(5) interest-free loan contracts or loan contracts with discount interest, and the loan contracts concluded by international financial institutions for?providing preferential loans to China;
（五）無息或者貼息借款合同、國際金融組織向中國提供優(yōu)惠貸款書立的借款合同；
(6) certificates of property rights?transfer concluded by property owners for?donating?property to government, schools, social welfare institutions, and charitable organizations;
（六）財產(chǎn)所有權人將財產(chǎn)贈與政府、學校、社會福利機構、慈善組織書立的產(chǎn)權轉移書據(jù)；
(7) sales contracts concluded by non-profit health institutions for the procurement of drugs or medical materials;
（七）非營利性醫(yī)療衛(wèi)生機構采購藥品或者衛(wèi)生材料書立的買賣合同；
(8) electronic orders concluded by individuals and e-commerce operators.
（八）個人與電子商務經(jīng)營者訂立的電子訂單。
The State Council may, according to the needs of?national economic and social development, prescribe stamp tax reduction or exemption?in cases?such as meeting?residents' housing demands, carrying out restructuring and reorganization of enterprises,?bankruptcy, and supporting?the development of small and micro enterprises, and shall submit?such reductions or exemptions?to the Standing Committee of the National People's Congress for the record.
根據(jù)國民經(jīng)濟和社會發(fā)展的需要，國務院對居民住房需求保障、企業(yè)改制重組、破產(chǎn)、支持小型微型企業(yè)發(fā)展等情形可以規(guī)定減征或者免征印花稅，報全國人民代表大會常務委員會備案。
Article 13?A taxpayer who?is an entity shall file and pay stamp tax with the?competent?tax authority at the place where it is located; and a taxpayer who is an individual shall file and pay stamp tax with the competent tax authority at the place where the taxable certificate is concluded or he resides.
第十三條 納稅人為單位的，應當向其機構所在地的主管稅務機關申報繳納印花稅；納稅人為個人的，應當向應稅憑證書立地或者納稅人居住地的主管稅務機關申報繳納印花稅。
Where the ownership of a immovable property?is transferred, the?taxpayer shall file and pay stamp tax with the competent tax authority at the place where the immovable property?is located.
不動產(chǎn)產(chǎn)權發(fā)生轉移的，納稅人應當向不動產(chǎn)所在地的主管稅務機關申報繳納印花稅。
Article 14?Where a taxpayer is an overseas entity or individual, if the taxpayer?has a domestic authorized agent, the domestic agent shall be the withholding agent; if the taxpayer does not has a?domestic authorized agent, the taxpayer shall file and pay stamp tax?by itself or himself. The specific measures shall be prescribed by the competent?department of taxation under the State Council.
第十四條 納稅人為境外單位或者個人，在境內(nèi)有代理人的，以其境內(nèi)代理人為扣繳義務人；在境內(nèi)沒有代理人的，由納稅人自行申報繳納印花稅，具體辦法由國務院稅務主管部門規(guī)定。
The securities depository and clearing institution?shall be the withholding agent of stamp tax on securities transactions?and shall file taxes withheld with the competent tax authority at the place where?the institution is located and turn over?taxes withheld and the interest settled by banks.
證券登記結算機構為證券交易印花稅的扣繳義務人，應當向其機構所在地的主管稅務機關申報解繳稅款以及銀行結算的利息。
Article 15?The time when the obligation to pay stamp tax arises?shall be the day?when a taxpayer concludes a taxable certificate or completes a securities transaction.
第十五條 印花稅的納稅義務發(fā)生時間為納稅人書立應稅憑證或者完成證券交易的當日。
The?time when the?obligation to withhold stamp tax on a securities transaction?arises shall be the day when the securities transaction is completed.
證券交易印花稅扣繳義務發(fā)生時間為證券交易完成的當日。
Article 16?Stamp tax shall be calculated and levied on a quarterly, yearly or transaction basis. Where stamp tax is calculated and levied on a quarterly or yearly basis, a taxpayer shall file and pay taxes within 15 days after the end of each quarter or year. Where stamp tax is calculated and levied on a transaction basis, a taxpayer shall file and pay?taxes within 15 days from the date when the tax payment obligation arises.
第十六條 印花稅按季、按年或者按次計征。實行按季、按年計征的，納稅人應當自季度、年度終了之日起十五日內(nèi)申報繳納稅款；實行按次計征的，納稅人應當自納稅義務發(fā)生之日起十五日內(nèi)申報繳納稅款。
Stamp tax on securities transactions?shall be turned over?on a weekly basis. The withholding agent of stamp tax on securities transactions?shall file taxes withheld?and turn over taxes withheld?and the interest settled by banks within?5?days after the end of each week.
證券交易印花稅按周解繳。證券交易印花稅扣繳義務人應當自每周終了之日起五日內(nèi)申報解繳稅款以及銀行結算的利息。
Article 17?Stamp tax may be paid by pasting revenue stamps or by issuing?other tax payment certificates by tax authorities in accordance with?the law.
第十七條 印花稅可以采用粘貼印花稅票或者由稅務機關依法開具其他完稅憑證的方式繳納。
Where revenue stamps are pasted onto taxable certificates, taxpayers shall mark each stamp with a seal on the perforations?or draw lines to signify its cancellation.
印花稅票粘貼在應稅憑證上的，由納稅人在每枚稅票的騎縫處蓋戳注銷或者畫銷。
Revenue stamps shall be printed under the supervision of the competent?department of taxation under the?State Council.
印花稅票由國務院稅務主管部門監(jiān)制。
Article 18?The administration?and the collection?of stamp tax shall be carried out?by tax authorities in accordance with the provisions of this Law and the Law of the People's Republic of China?on the Administration?of Tax Collection.
第十八條 印花稅由稅務機關依照本法和《中華人民共和國稅收征收管理法》的規(guī)定征收管理。
Article 19?Where taxpayers, withholding agents and tax authorities and their staff members violate the provisions of this Law, their?legal liabilities shall be investigated in accordance with?the Law of the People's Republic of China?on the Administration of Tax Collection and other relevant provisions of laws and administrative regulations.
第十九條 納稅人、扣繳義務人和稅務機關及其工作人員違反本法規(guī)定的，依照《中華人民共和國稅收征收管理法》和有關法律、行政法規(guī)的規(guī)定追究法律責任。
Article 20?This Law shall come into force?on July 1, 2022, and?the Provisional Regulation on Stamp Tax?of the People's Republic of China promulgated?by the State Council on August 6, 1988 shall be repealed?simultaneously.
第二十條 本法自2022年7月1日起施行。1988年8月6日國務院發(fā)布的《中華人民共和國印花稅暫行條例》同時廢止。