Announcement of the State Taxation Administration on the Implementation of the Stamp Tax Law and Relevant Matters
Announcement of the State Taxation Administration on the Implementation of the Stamp Tax Law and Relevant Matters
Announcement of the State Taxation Administration on the Implementation of the Stamp Tax Law and Relevant Matters
Announcement of the State Taxation Administration [2022] No.14
June 28, 2022
To implement the Stamp Tax Law of the People's Republic of China (hereinafter referred to as the "Stamp Tax Law"), and apply the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, relevant matters concerning the collection and administration of stamp tax and tax payment services and issues concerning the optimization of handling methods of land value-added tax (VAT) preferences are hereby announced as follows:
I. Relevant matters concerning the collection and administration of stamp tax and tax payment services
1. Taxpayers shall, according to taxable contracts on stamp tax and documents for the transfer of property rights executed and business account books, fill in the Breakdown Sheet of Tax Sources for Stamp Tax (Appendix I) for consolidated declaration for property and behavior tax.
2. Where the amount is not specified in a taxable contract and document for the transfer of property rights, and is determined at the time of the subsequent actual settlement, the taxpayer shall declare the execution of the taxable contract and the document for the transfer of property rights in the first tax declaration period in which the taxable contract and the document for the transfer of property rights are executed, and declare and pay the stamp tax which is calculated based on the actual settlement amount in the next tax declaration period after the actual settlement.
3.
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Announcement of the State Taxation Administration [2022] No.14
June 28, 2022
To implement the Stamp Tax Law of the People's Republic of China (hereinafter referred to as the "Stamp Tax Law"), and apply the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, relevant matters concerning the collection and administration of stamp tax and tax payment services and issues concerning the optimization of handling methods of land value-added tax (VAT) preferences are hereby announced as follows:
I. Relevant matters concerning the collection and administration of stamp tax and tax payment services
1. Taxpayers shall, according to taxable contracts on stamp tax and documents for the transfer of property rights executed and business account books, fill in the Breakdown Sheet of Tax Sources for Stamp Tax (Appendix I) for consolidated declaration for property and behavior tax.
2. Where the amount is not specified in a taxable contract and document for the transfer of property rights, and is determined at the time of the subsequent actual settlement, the taxpayer shall declare the execution of the taxable contract and the document for the transfer of property rights in the first tax declaration period in which the taxable contract and the document for the transfer of property rights are executed, and declare and pay the stamp tax which is calculated based on the actual settlement amount in the next tax declaration period after the actual settlement.
3.
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