Circular of Ministry of Finance and State Administration of Taxation on the Question concerning Stamp Duty Violation and Punishment

Circular of Ministry of Finance and State Administration of Taxation on the Question concerning Stamp Duty Violation and Punishment
Circular of Ministry of Finance and State Administration of Taxation on the Question concerning Stamp Duty Violation and Punishment

Cai Shui Zi [1994] No.065

October 10, 1994

The financial departments (bureaus), state tax bureaus and local tax bureaus of various provinces, autonomous regions and municipalities, to the financial bureaus, the state tax bureaus and local tax bureaus of various cities with independent planning and to various sub-bureaus of the Offshore oil Tax Administration,

After the Law of the People's Republic of China on the Administration of Tax Levying was put into practice in 1993, some contents of Article 13 of the Interim Regulations of the People's Republic of China on Stamp Tax was no longer applicable.
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