The "Printing Tax Law of the People's Republic of China" is here!Starting from July 1, 2022

In order to implement the "Stamp Tax Law of the People's Republic of China" (hereinafter referred to as the stamp duty law), the "Opinions on Further Deepening the Reform of Taxes and Management" issued by the China Affairs Office and the State Council are now now issued on the stamp tax collection management and tax service related matters and optimized land value -added tax The issues of preferential matters are announced as follows:

1. Related matters related to stamp tax collection and taxation services

(1) The taxpayer shall fill in the "Passing Tax Tax Source Details" (Annex 1) in accordance with the status of the printing taxable contract, the transfer of property rights transfer, and the business account book status of the book.

(2) Taxable contracts and property right transfer books have not been listed. If the amount is determined during the subsequent actual settlement, the taxpayer shall be the taxable contract for taxable contracts and property rights transfer. According to the establishment of the book of property rights, after the actual settlement period, the next tax declaration period will be calculated by the actual settlement amount.

(3) Seal duty taxes on a quarterly, year -on -year, or according to subsequent levies. The taxable contract and property right transfer letter can be paid quarterly or on a quarterly or in accordance with the sub -application. Sure.

The stamp duty of the taxable voucher for overseas units or individuals may be paid quarterly, year -on -year or in accordance with the application. The specific tax period shall be determined by the provinces, autonomous regions, municipalities, and planned municipal tax bureaus.

(4) The taxpayer is an overseas unit or individual and has an agent in the country. Domestic agents of overseas units or individuals shall, in accordance with regulations, deducts stamp duty and declare taxes to the tax authority (residential) in charge of the local agency (residential place).

If the taxpayer is an overseas unit or individual, if there is no agent in the country, the taxpayer shall declare the stamp duty by himself. Overseas units or individuals can declare and pay to asset delivery, domestic service providers, or the location of the reception (residential place), book -based taxable voucher, and the tax authority (residential place) in charge of the tax authority in charge of the tax authority in charge; Apply and pay to the tax authority of the real estate.

(5) After the implementation of the stamp duty law, the taxpayer enjoys the preferential printing policy, and continues to implement the method of "self -discipline, declaration and enjoyment, and retention of relevant information". The taxpayer assumes legal responsibility for the authenticity, integrity and legitimacy of reserved information.

(6) The tax authority should optimize the stamp tax tax service. Strengthen training and counseling, focus on the learning and training of grass -roots tax management personnel, front -line window personnel, and 12366 -speakers, classify taxpayers' publicity and counseling, and promote the management of taxpayers to regulate the management of stamp taxes. Adhere to the problem orientation, focus on the opinions and suggestions of taxpayers and grass -roots tax personnel in the implementation of the tax law, timely improve the management system and taxation process in a timely manner, and continuously improve the sense of obtaining taxpayers.

2. Optimize the method of applying for preferential land value -added tax matters

(1) Preferential policies for the original filing of land value -added tax, and implement the method of taxpayer's "self -discipline, declaration and enjoyment, and retention of relevant information". The taxpayer can be enjoyed in accordance with regulations to fill in the corresponding tax and exemption bar in accordance with regulations, and the materials specified in the relevant policies are reserved for inspection. The taxpayer assumes legal responsibility for the authenticity, integrity and legitimacy of reserved information.

(2) The tax authorities shall strengthen the land value -added taxation tutoring work, unblock the channels for answering policy issues, and provide support and help for taxpayers in time and accurately handling tax discounts.

This announcement will be implemented from July 1, 2022. The documents or terms listed in the "Full Text abolition and partial terms abolished" (Annex 2) are abolished at the same time.

Special announcement.

appendix:

1. Pacific Tax Source Details Table

2. The stamp duty document directory of full text abolition and some terms abolish

State Administration of Taxation

June 28, 2022

- END -