Circular of the State Administration of Taxation on Issues Concerning Reinforcement of the Administration on the Collection of Stamp Tax
Circular of the State Administration of Taxation on Issues Concerning Reinforcement of the Administration on the Collection of Stamp Tax
Circular of the State Administration of Taxation on Issues Concerning Reinforcement of the Administration on the Collection of Stamp Tax
Guo Shui Han [2004] No. 150
January 30, 2004
To the local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
Since the stamp tax was put into effect in 1988, the tax organizations of all areas have ceaselessly intensified the administration of the collection of the stamp tax, have formulated effective measures for the collection of the stamp tax according to the local conditions, and have ensured that the income from the stamp tax has steadily increased. However, with the establishment and development of the market economy of our country and the promulgation and implementation of the new Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as Tax Collection Law ), some provisions governing the stamp tax do not meet the actual needs of the administration on tax collection. Furthermore, the discrepancies between these provisions and the Tax Collection Law have become more and more obvious. With the goal of strengthening the administration on the collection of the stamp tax, doing away with the related loopholes, facilitating the taxpayers and guaranteeing the continuous and steady increase of income via the stamp tax, the issues concerning the enforcement of the administration on the collection of the stamp tax has been notified as follows:
Article 1 Strengthening the management of the taxable documents subject to stamp tax
The tax organizations of all levels shall strive to strengthen the management of the taxable documents subject to stamp tax, ask the taxpayers to establish a uniform register of taxable documents subject to the stamp tax, ensure that the various taxable documents are registered in a timely manner, both exactly and completely.
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