Announcement on Issuing the Regulations on Stamp Duty Management (Trial)

State Taxation Administration of The People's Republic of China Bulletin No.77 of 20 16

In order to further standardize stamp duty management and facilitate taxpayers, State Taxation Administration of The People's Republic of China has formulated the Stamp Duty Management Regulations (for Trial Implementation), which is hereby promulgated and will come into force as of 20 17 1 month 1 day.

It is hereby announced.

State Administration of Taxation (SAT)

20 16 years 1 1 month 29th

Stamp Duty Management Regulations (for Trial Implementation)

Chapter I General Provisions

Article 1 In order to further standardize stamp duty management and facilitate taxpayers, this Regulation is formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) and its implementing rules, the Provisional Regulations of the People's Republic of China on Stamp Duty (hereinafter referred to as the Regulations) and its implementing rules and other relevant laws and regulations.

Article 2 These Procedures are applicable to stamp tax source management, tax collection, tax reduction and exemption, tax refund management, risk management and other matters except securities trading, and other management matters shall be implemented in accordance with relevant regulations.

Article 3 Stamp duty management shall adhere to the principle of administering taxes according to law, strictly implement relevant laws, regulations and tax policies in accordance with statutory authority and procedures, resolutely safeguard the authority and seriousness of the tax law, and earnestly protect the legitimate rights and interests of taxpayers.

Article 4 The tax authorities shall, according to the requirements of the Regulations and relevant laws and regulations, optimize tax payment services, reduce the tax burden of taxpayers, strengthen departmental cooperation, improve the quality and efficiency of stamp duty collection and management, and realize tax management by information.

Chapter II Tax Source Management

Article 5 Taxpayers shall truthfully provide and properly keep relevant tax payment materials such as stamp duty payable vouchers (hereinafter referred to as "taxable vouchers"), uniformly set up, register and keep the Register of Stamp Duty Payable vouchers (hereinafter referred to as "the Register"), and timely, accurately and completely record the collection and receipt of taxable vouchers.

The contents of the Register include: the types of tax payable vouchers, the number of tax payable vouchers, the names of the parties (or recipients) who signed the vouchers, the date when they were signed (received), the amount of tax payable vouchers, the number of pieces, etc.

The time limit for keeping tax payable vouchers shall be implemented in accordance with the relevant provisions of the Tax Administration Law.

Article 6 The tax authorities may establish a regular information exchange system with the banking, insurance, industry and commerce, real estate management and other relevant departments, and use relevant information to strengthen the management of stamp duty sources.

Article 7 The tax authorities shall widely publicize the stamp duty policy through various channels and ways, strengthen tax guidance, and improve taxpayers' tax awareness and tax compliance.

Chapter III Tax Collection

Article 8 Taxpayers shall be obligated to pay taxes when they prepare, receive or use the tax payable vouchers listed in the Regulations and other vouchers determined by the Ministry of Finance. They shall calculate the tax payable by themselves according to the nature of the tax payable vouchers and the tax items and tax rates corresponding to the Table of Stamp Duty Items and Rates attached to the Regulations, and purchase and affix stamp stamps (hereinafter referred to as "decals") at one time.

Where the taxable amount of Kujou Hajime's vouchers exceeds that of 500 yuan, the taxpayer may stick one of the tax payment book and the tax payment certificate on the vouchers or the local tax authorities may add tax payment marks on the vouchers instead of decals.

Article 10 Taxable vouchers of the same kind that need frequent decals may be decided by the taxpayer according to the actual situation whether to adopt the method of collecting and reporting stamp duty on schedule. The time limit for summary declaration and payment shall not exceed one month.

If the payment method is summarized on schedule, it shall not be changed within one year.

Article 11 Taxpayers shall calculate and pay stamp duty according to the facts.

Article 12 The tax authorities may verify the tax payable by taxpayers according to the Tax Administration Law and relevant regulations.

Article 13 The tax authorities shall make statistics and calculations on the taxpayer's tax payment, main business income and signing of taxable contracts in different industries, evaluate the tax payment status and tax burden level of stamp duty in various industries, and determine the approval standards of tax payable vouchers in different industries in the region.

Article 14 If stamp duty is approved, the tax payment period is one month; if the tax amount is small, the tax payment period may be one quarter, which shall be determined by the competent tax authorities. Taxpayers shall, within 15 days from the date of tax expiration, fill in the tax return uniformly formulated by State Taxation Administration of The People's Republic of China to declare and pay the stamp duty approved and collected.

Fifteenth taxpayers have objections to the tax payable approved by the competent tax authorities, or need to be re-approved due to changes in production and operation, they can provide relevant evidence to the competent tax authorities, and the competent tax authorities can make adjustments after verification.

Article 16 When the competent tax authorities verify the collection of stamp duty, they shall serve a Notice on Tax Matters to taxpayers, and indicate the method of verification and collection and the time limit for tax payment.

Article 17 The tax authorities shall establish a basic database of stamp duty, including information on stamp duty payment by industry and household, and determine a scientific stamp duty evaluation method or model, so as to do a good job in stamp duty collection and management in a timely and reasonable manner.

Article 18 According to the needs of stamp duty collection and management, in line with the principle of strengthening source control and facilitating taxpayers, and in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing the Measures for the Administration of Entrusted Collection (State Taxation Administration of The People's Republic of China Announcement No.2013, hereinafter referred to as the Measures for the Administration of Entrusted Collection), the tax authorities may entrust relevant departments such as banks, insurance, industry and commerce, real estate management, etc. to collect loan contracts and collect loans.

Nineteenth tax authorities and entrusted agents shall perform their respective duties in strict accordance with the provisions of the Measures for the Administration of Entrusted Agents. In violation of the provisions, the corresponding legal responsibilities shall be investigated.

Twentieth tax authorities should strengthen departmental cooperation in stamp duty collection and management, realize the sharing of relevant information, and build a comprehensive tax management mechanism.

Chapter IV Administration of Tax Reduction and Exemption and Tax Refund

Article 21 The tax authorities shall do a good job in reducing or exempting stamp duty in accordance with the Regulations and relevant provisions.

Twenty-second stamp duty shall be subject to the filing management of tax reduction and exemption, and the filing materials of tax reduction and exemption shall include:

(a) the taxpayer's tax reduction and exemption registration form;

(2) A copy of the Register;

(3) Other materials stipulated by relevant laws and regulations on the basis of tax reduction or exemption.

Twenty-third other matters relating to the record management of stamp duty reduction and exemption shall be implemented in accordance with the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing the Measures for the Administration of Tax Reduction and Exemption (State Taxation Administration of The People's Republic of China Announcement No.43 of 20 15).

Article 24 Anyone who affixes more stamps may not apply for tax refund or offset.

Chapter V Risk Management

Article 25 The tax authorities shall carry out stamp duty risk management according to the general requirements of State Taxation Administration of The People's Republic of China on tax risk management and the specific requirements of property behavior tax risk management, explore the establishment of stamp duty risk management indicators suitable for the local area, identify, warn and monitor the risk points of stamp duty management by relying on modern information technology, and do a good job in risk response.

Article 26 The tax authorities shall analyze and find the stamp duty risk points by comparing the tax-related information they have with the tax collection information and tax reduction and exemption information declared (reported) by taxpayers.

(1) Comparing the information that the taxpayer has paid stamp duty for tax items with the corresponding business account books, rights and licenses, and the taxable amount of taxable contracts, so as to prevent the risk of underpaying stamp duty for such account books, licenses and contracts;

(2) Compare the income from taxpayers' main business with the approved tax payable, so as to prevent taxpayers from underpaying the approved stamp duty.

Twenty-seventh tax authorities should make full use of existing information, third-party information and other resources in the tax collection and management system, continuously strengthen and improve stamp duty management, and improve the information level of stamp duty management.

Chapter VI Supplementary Provisions

Twenty-eighth provinces, autonomous regions and municipalities directly under the central government tax authorities can formulate specific implementation measures according to these regulations.

Article 29 This Regulation shall come into force as of 20 17 1 month 1 day.

interpret

Interpretation of State Taxation Administration of The People's Republic of China's Announcement on Release

Now the "Stamp Duty Management Regulations (Trial)" (hereinafter referred to as the "Regulations") is interpreted as follows:

First, the background and significance of the post

In order to further standardize the management of stamp duty and facilitate taxpayers, State Taxation Administration of The People's Republic of China has formulated this Regulation on the basis of summing up the experience of stamp duty collection and management in various places, sorting out the existing problems and listening to opinions extensively, which is applicable to stamp duty management matters other than securities transactions.

Second, the main contents of the "Regulations"

There are 6 chapters and 29 articles in the Regulation.

Chapter I General Provisions. * * * Article 4 clarifies the purpose, basis and scope of application of the Regulations, emphasizes the two principles of tax administration according to law and tax administration by information, and requires tax authorities to optimize tax service, reduce taxpayers' tax burden and strengthen departmental cooperation.

Chapter II Tax Source Management. * * * Article 3, which requires taxpayers to keep stamp tax payable certificates. In order to strengthen the management of stamp tax sources, the tax authorities are required to exchange information, publicize policies and provide tax guidance.

Chapter III Tax Collection. *** 13, reaffirming the scope of stamp duty collection and management, the time when the tax obligation occurs, and the tax payment method. It stipulates the basis, method and process for the tax authorities to verify the tax payable by taxpayers, and puts forward requirements for establishing the basic database of stamp duty. The relevant conditions and requirements of stamp duty entrusted to collect are clarified.

Chapter IV Administration of Tax Reduction and Exemption and Tax Refund. * * * Article 4 clarifies the management mode, submission materials and management basis of stamp duty reduction and exemption. At the same time, the issue of stamp duty refund was reiterated.

Chapter V Risk Management. ***3, which points out the typical risk points in stamp duty collection management and puts forward requirements for stamp duty risk management.

Chapter VI Supplementary Provisions. * * * Article 2 stipulates that the tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government may formulate specific implementation measures and the implementation time of the Regulations according to the Regulations.