Announcement of the State Administration of Taxation on Issuing the Administrative Rules for Stamp Duty (for Trial Implementation)
Announcement of the State Administration of Taxation on Issuing the Administrative Rules for Stamp Duty (for Trial Implementation)
Announcement of the State Administration of Taxation on Issuing the Administrative Rules for Stamp Duty (for Trial Implementation)
Announcement of the State Administration of Taxation [2016] No. 77
November 29, 2016
In order to further regulate the administration of stamp duty to facilitate taxpayers, the State Administration of Taxation (SAT) has formulated the Administrative Rules for Stamp Duty (for Trial Implementation), which are hereby promulgated for implementation as of January 1, 2017.
It is hereby notified the above.
Administrative Rules for Stamp Duty (for Trial Implementation)
Chapter I General Provisions
Article 1 These Rules are formulated under the Law of the People's Republic of China on the Administration of Tax Collection(the "Law of Tax Collection Administration") and its implementing rules, the Interim Regulations of the People's Republic of China on Stamp Duty (the "Regulations") and the implementing rules thereof and other relevant laws and regulations to further regulate the administration of stamp duty to facilitate taxpayers,.
Article 2 These Administrative Rules shall apply to matters relating to stamp duty other than the stamp duty on securities transactions, including the related tax source management, administration of tax collection, tax deduction and exemption and tax return, and risk management. The other administrative matters shall be handled in accordance with the relevant provisions.
Article 3 The administration of stamp duty shall adhere to the principle of taxation by law, the relevant laws, regulations and tax policies shall be strictly enforced according to legal authority and procedures, and the authority and solemnity of tax laws shall be resolutely safeguarded to effectively protect the legitimate rights and interests of taxpayers.
Article 4 The tax authorities shall, in accordance with the Regulations and the relevant laws and regulations, improve taxpayer services, reduce the tax burden of taxpayers, strengthen inter-departmental cooperation, improve the quality and efficiency of stamp duty collection and administration, and use information technology to administer tax.
Chapter II. Tax Source Management
Article 5 Taxpayers shall truthfully provide and properly retain taxable documents for stamp duty (hereinafter referred to as the "taxable documents") and other relevant tax materials and uniformly set up, register items to and retain the Register of Taxable Documents for Stamp Duty (the "Register") so as to make timely, accurate and complete records of the signing and collection of taxable documents.
The contents of the Register shall include the type and reference number of a taxable document, the names of all parties (or recipients) signing (collecting) the taxable document, the time of signing (collection), the amount on, and the number of copies of the taxable document.
......
Announcement of the State Administration of Taxation [2016] No. 77
November 29, 2016
In order to further regulate the administration of stamp duty to facilitate taxpayers, the State Administration of Taxation (SAT) has formulated the Administrative Rules for Stamp Duty (for Trial Implementation), which are hereby promulgated for implementation as of January 1, 2017.
It is hereby notified the above.
Administrative Rules for Stamp Duty (for Trial Implementation)
Chapter I General Provisions
Article 1 These Rules are formulated under the Law of the People's Republic of China on the Administration of Tax Collection(the "Law of Tax Collection Administration") and its implementing rules, the Interim Regulations of the People's Republic of China on Stamp Duty (the "Regulations") and the implementing rules thereof and other relevant laws and regulations to further regulate the administration of stamp duty to facilitate taxpayers,.
Article 2 These Administrative Rules shall apply to matters relating to stamp duty other than the stamp duty on securities transactions, including the related tax source management, administration of tax collection, tax deduction and exemption and tax return, and risk management. The other administrative matters shall be handled in accordance with the relevant provisions.
Article 3 The administration of stamp duty shall adhere to the principle of taxation by law, the relevant laws, regulations and tax policies shall be strictly enforced according to legal authority and procedures, and the authority and solemnity of tax laws shall be resolutely safeguarded to effectively protect the legitimate rights and interests of taxpayers.
Article 4 The tax authorities shall, in accordance with the Regulations and the relevant laws and regulations, improve taxpayer services, reduce the tax burden of taxpayers, strengthen inter-departmental cooperation, improve the quality and efficiency of stamp duty collection and administration, and use information technology to administer tax.
Chapter II. Tax Source Management
Article 5 Taxpayers shall truthfully provide and properly retain taxable documents for stamp duty (hereinafter referred to as the "taxable documents") and other relevant tax materials and uniformly set up, register items to and retain the Register of Taxable Documents for Stamp Duty (the "Register") so as to make timely, accurate and complete records of the signing and collection of taxable documents.
The contents of the Register shall include the type and reference number of a taxable document, the names of all parties (or recipients) signing (collecting) the taxable document, the time of signing (collection), the amount on, and the number of copies of the taxable document.
......