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中华人民共和国印花税暂行条例施行细则英文版

生活百科施行细则


中华人民共和国印花税暂行条例施行细则英文版

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【中华人民共和国印花税暂行条例施行细则英文版】英文版如下：Article 1All units and individuals who execute or receive documents in the categories specified in these Regulations within the People`s Republic of China shall be taxpayers subject to stamp tax (hereinafter referred to as `taxpayers`) and shall pay stamp tax in accordance with the provisions of these Regulations.Article 2The following categories of documents shall be regarded as taxable documents:(1) contracts or documents in the nature of a contract with regard to: purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing loans, property insurance, technology contracts;(2) documents transferring property rights;(3) business account books;(4) certificates evidencing right or licenses; and(5) other documents which the Ministry of Finance determines to be taxable.Article 3According to the nature of the taxable document, taxpayers shall calculate the amount of tax due on the basis of a percentage tax rate or a fixed amount per document. Determination of the specific tax rate or amount of tax shall be made with reference to the Schedule of Tax Items and Tax Rates accompanying these Regulations.No stamp tax shall be due where the amount of tax payable does not exceed one jiao. Where the amount of tax payable is one jiao or more, an odd amount not exceeding five fen shall not be counted; where the odd amount is five fen or more, the tax shall be calculated to the nearest jiao.Article 4The following documents shall be exempt from stamp tax:(1) duplicates or copies of documents on which stamp tax has already been paid;(2) documents executed when property is donated to the government, social welfare units or schools;(3) other documents approved by the Ministry of Finance for exemption from stamp tax.Article 5Measures for the payment of stamp tax shall be implemented whereby taxpayers shall, in accordance with the provisions, compute the amount of tax due and purchase and affix at one time the full corresponding amount of tax stamps (hereinafter referred to as `stamping`).In order to simplify the stamping procedures where the amount of tax is relatively large or where frequent stamping is necessary, taxpayers may apply to the tax authorities to use a tax payment account instead of stamping, or a periodic payment method.Article 6Tax stamps shall be affixed to taxable documents; taxpayers shall cancel each stamp along its border with a seal or a drawn line. Tax stamps that have already been affixed may not be reused.Article 7Tax stamps shall be affixed to taxable documents at the time of execution or upon receipt.Article 8Where the same document is executed by two or more parties and each party is issued a copy, each party shall be responsible for affixing on its own copy the full amount of tax stamps due.Article 9Where a document on which tax stamps have already been affixed is amended, resulting in an increase in the value thereof, additional tax stamps shall be affixed on the document in accordance with the amount of such increase.Article 10The tax authorities shall be responsible for the administration of the collection of stamp tax.Article 11The State Administration of Taxation shall supervise the printing of the tax stamps. The face value of tax stamps shall be denominated in Renminbi.Article 12Units issuing or processing taxable documents shall be responsible for the supervision of taxpayers in respect of the payment of stamp tax in accordance with the law.Article 13Where taxpayers are found to have engaged in any of the following. The tax authorities shall impose penalties according to the seriousness of the case:(1) In the case of a failure to affix tax stamps, or of failure to affix a sufficient amount of tax stamps, on taxable documents the tax authorities, in addition to ordering taxpayers to affix the correct amount of tax stamps, may impose a fine of twenty times or less the amount of tax payable.(2) In the case of a violation of the provisions of Paragraph 1 of Article 6 of these Regulations, the tax authorities may impose a fine often times or less the amount of the tax stamps that were not cancelled by a seal or by a drawn line.(3) In the case of a violation of the provisions of Paragraph 2 of Article 6 of these Regulations, the tax authorities may impose a fine of thirty times or less the amount of tax stamps that have been reused.In a case where tax stamps have been forged, the tax authorities shall submit the matter to the judicial authorities for investigation into criminal liability in accordance with the law.Article 14In addition to being administered in accordance with the provisions of these Regulations, the collection of stamp tax shall be administered in accordance with the relevant provisions of the `Provisional Regulations of the People`s Republic of China for Tax Administration.`Article 15The Ministry of Finance shall be responsible for the interpretation of these Regulations; the Ministry of Finance shall also formulate detailed rules for the implementation of these Regulations.Article 16These Regulations shall become effective as of 1 October 1988.【章名】 STAMP TAX SCHEDULE OF TAX ITEMS AND TAX RATES------------------------------------------------------------------------Tax Category Scope Tax rate Taxpayer------------------------------------------------------------------------1. purchase and supplier contracts; 0.03% of the partiessale contracts; advanced sales; value of the to theinstitutional purchase or contractpurchases; salecombined purchaseand cooperativemanufacturing;assembly;compensation trade;barter andsimilar contracts2. processing processing; 0.05% of partiescontracts special orders; processing fee to therepair and or contracted contractrenovation; receiptsoverhaul;printing;advertising;surveyingand similarcontracts3. survey and survey and design 0.05% of partiesdesign contracts receipts to thecontracts for contractengineeringandconstructionprojects4. construction, construction, 0.03% of partiesinstallation installation and contracted to theand engineering engineering amount contractscontracts contracts5. property leasing of buildings, 0.1% of partiesleasing ocean vessels, motor lease amount; to thecontracts vehicles, aircraft, amounts less contractmachinery, appliances than 1 yuanand other such to be stampedequipment as 1 yuan6. commodity civil aviation; 0.05% of partiesshipping railways; transport to thecontract seatransport; fees contractinland waterways;overland andthrough transport(Where the documents are used as contracts, tax stamps shall be affixedto the documents as in the case of contracts.)7. warehousing warehousing 0.01% of partiescontracts and storage warehousing to theand storage contractfee8. loan banks; including 0.005% of partiescontracts other financial loan amount to theorganization and loanlending agents(except interbankloan agreements)9. property property insurance; 0.003% of partiesinsurance bonding, guarantor; amount to thecontracts surety and credit insured contractundertakings andsimilar insurancecontracts(Where the documents are used as contracts, tax stamps shall be affixedto the documents as in the case of contracts.)10. technology technology 0.03% of partiescontracts development indicated to theand transfer; amount contractconsultingservice andsimilar contracts11. property property 0.05% of partiestransfer ownership indicated executingdocuments transfers; amount thecopyrights; documentstrademarks;patents;licensing andsimilar transferdocuments12. business account books for 0.05% of businessaccounting production and recorded accountingdocuments business operations capital entitiestotal originalcapital andindependentlycontributedcapital;5 yuan for otheraccounting orbookkeepingdocuments13. permits and government issued 5 yuan partylicenses building permits; receivingindustrial, permit orcommercial and licensebusiness licenses;trademark and patentcertificates; landuse permits

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