After the implementation of the stamp tax law, the problem of preferential policies is clear

Announcement on the issues of preferential policies after the implementation of the stamp tax law

The General Administration of Taxation of the Ministry of Finance Announcement No. 23, 2022

In order to implement the "Printing Tax Law of the People's Republic of China", the issuance of the issue of preferential policies on stamp duty after the implementation of the tax law is implemented as follows:

I. Continue to implement preferential stamp duty policies stipulated in the documents listed in this announcement attachment 1 and related terms.

Second, the documents and relevant terms of the Announcement Annex 2 are abolished. After the relevant policies are abolished and the tax exemption stipulated in Article 12 of the Printed Tax Law, the taxpayer can enjoy the relevant stamp duty discounts in accordance with the law.

3. The documents and related terms in this Announcement Annex 3 are invalidated.

4. This announcement will be implemented from July 1, 2022.

Special announcement.

Attachment: 1. Continuing the stamp duty preferential policy documents and terms of the stamp duty

2. Discarded printing duty preferential policy documents and clause directory

3. Failure to stamp duty preferential policy documents and clause directory

General Administration of Taxation of the Ministry of Finance

June 27, 2022

(Source: Department of Taxation and Political Department of the Ministry of Finance)

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