"Stamp Tax Law" will be implemented today

Yueyang Daily All -Media (Reporter Chen Chi Correspondent Li Mu) The reporter learned from the Yueyang City Taxation Bureau yesterday that the "Printing Tax Law of the People's Republic of China" was implemented today and the "Interim Regulations on the People's Republic of China" was abolished at the same time. At present, the taxation department has upgraded and improved the function of the Electronic Taxation Bureau, which can provide automatic pre -filled services for stamp taxes.

The reporter learned that there are 20 "Seal Tax Law of the People's Republic of China", which have changed in terms of taxpayers, taxation scope, tax rate, preferential scope, taxation location, tax period, etc.

It is reported that the law improves the provisions of the taxpayer, clarifying the taxable certificate of overseas books, but the individuals and individuals used in the country are stamp taxpayers; at the legal level, the scope of taxation of securities transaction stamp duty and taxpayers related content, etc. , Improved the legal level of securities trading stamp duty; optimized the tax rate and tax rate, the tax item was adjusted from the original 13 tax items to the 4 tax items and 17 sub -tax items. The tax rates of the transfer of property rights transfer, contracting, transportation, and other taxable vouchers such as trademark rights have been expanded to expand the scope of preferential policies, and in accordance with the actual situation of economic and social development, preferential clauses involved in military, agriculture, medical care, e -commerce and other preferential clauses ; Clarify basic tax systems such as taxpayers and tax periods. Under normal circumstances, the location of the tax is where the unit and individual are located. The right to transfer the property rights is the location of the real estate. The tax period is clearly specified on a quarterly, year -on -year, or on a subsequent levy.

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