Official legal text is published by the National People’s Congress of the People’s Republic of China .
Chapter I General Provisions
Article 1
These Regulations are formulated for the purpose of levying stamp tax, strengthening tax administration, and safeguarding state fiscal revenue.
Article 2
Stamp tax shall be levied on taxable vouchers listed in these Regulations that are executed or received within the territory of the People’s Republic of China.
Article 3
The taxpayers of stamp tax shall be the units and individuals that execute or receive the taxable vouchers listed in these Regulations.
Article 4
Where taxable vouchers are executed by two or more parties, each party shall be a taxpayer and shall pay stamp tax in accordance with the law.
Article 5
Stamp tax shall be calculated on the basis of the taxable amount or by the number of vouchers, in accordance with the provisions of these Regulations.
Article 6
Stamp tax shall be paid by affixing tax stamps or by other means prescribed by the tax authorities under the State Council.
Chapter II Tax Items and Tax Rates
Article 7
Stamp tax shall be levied on the following taxable vouchers:
(1) contracts or documents in the nature of contracts relating to purchase and sale, processing, contracting for construction projects, transportation of goods, leasing of property, warehousing, loans, property insurance, and technology contracts;
(2) documents on transfer of property rights;
(3) business account books;
(4) certificates evidencing rights or licenses; and
(5) other taxable vouchers as determined by the tax authorities under the State Council.
Related tax statutes: Corporate Income Tax Law of the People’s Republic of China .
Article 8
The tax rates for stamp tax shall be applied in accordance with the attached Table of Stamp Tax Items and Rates.
Article 9
Where the taxable amount cannot be determined, stamp tax shall be levied on the basis of the number of vouchers in accordance with the provisions of these Regulations.
Article 10
Where the taxable vouchers are executed or received outside the territory of the People’s Republic of China but have legal effect within the territory of the People’s Republic of China, stamp tax shall be levied in accordance with the provisions of these Regulations.
Chapter III Tax Reduction and Exemption
Article 11
Stamp tax shall be exempted for the following taxable vouchers:
(1) copies or duplicates of taxable vouchers;
(2) taxable vouchers that are used as accounting vouchers after stamp tax has been paid;
(3) other taxable vouchers as prescribed by the State Council.
Article 12
Where stamp tax has been overpaid or has been paid repeatedly, the taxpayer may apply to the tax authorities for a refund or offset in accordance with the relevant provisions.
Chapter IV Tax Collection and Administration
See also: Law of the People’s Republic of China on the Administration of Tax Collection .
Article 13
Stamp tax shall be collected and administered by the tax authorities.
Article 14
Taxpayers shall calculate the amount of stamp tax payable, purchase tax stamps, and affix or cancel such stamps in accordance with the relevant provisions.
Article 15
Where stamp tax is paid by affixing tax stamps, the tax stamps shall be cancelled by stamping or marking at the time of affixing.
Article 16
The methods for collection and administration of stamp tax shall be formulated by the tax authorities under the State Council.
Stamp tax is administered by the State Taxation Administration of the PRC in accordance with these Regulations.
Chapter V Supplementary Provisions
Article 17
The specific rules for the implementation of these Regulations shall be formulated by the tax authorities under the State Council.
Article 18
These Regulations shall enter into force on October 1, 1988.
Official Chinese text is available at the National Laws and Regulations Database .
Disclaimer: The regulation of company registration in China is translated by FDIChina for reference only. There may be different interpretations of the Chinese version.