State Administration of Taxation

Announcement on the Issuance of the "Stamp Duty Management Regulations (Trial)"

State Administration of Taxation Announcement No. 77 of 2016

< p>In order to further standardize stamp tax management and facilitate taxpayers, the State Administration of Taxation has formulated the "Stamp Duty Management Regulations (Trial)", which are hereby issued and will come into effect on January 1, 2017.

This is an announcement.

State Administration of Taxation

November 29, 2016

Stamp Duty Management Regulations (Trial)

Chapter 1 General Provisions

Article 1 In order to further standardize stamp tax administration and facilitate taxpayers, in accordance with the "Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Tax Collection and Administration Law") and its implementation rules, and the "Tax Collection and Administration Law of the People's Republic of China" The Interim Regulations on Stamp Duty of the People's Republic of China (hereinafter referred to as the "Regulations") and its implementation rules and other relevant laws and regulations formulate these regulations.

Article 2: These Regulations apply to stamp tax source management, tax collection, tax reduction and exemption and refund management, risk management and other matters except securities transactions. Other management matters shall be implemented in accordance with relevant regulations.

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

Article 4 The tax authorities shall, in accordance with the "Regulations" and relevant laws and regulations, optimize tax services, reduce the tax burden on taxpayers, strengthen departmental collaboration, improve the quality and efficiency of stamp tax collection and management, and realize information tax management.

Chapter 2 Tax Source Management

Article 5 Taxpayers shall truthfully provide and properly preserve stamp tax taxable vouchers (hereinafter referred to as "taxable vouchers") and other relevant tax information, and set them up in a unified manner , register and keep the "Stamp Duty Taxable Voucher Registration Book" (hereinafter referred to as the "Registration Book"), and record the creation and receipt of taxable vouchers in a timely, accurate and complete manner.

The contents of the "Registration Book" include: types of taxable vouchers, taxable voucher numbers, names of parties (or recipients) of the certificate issuance, time of creation (receipt), amount of taxable vouchers, and number of pieces. wait.

The retention period of taxable vouchers shall be in accordance with the relevant provisions of the "Tax Collection and Administration Law".

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

Article 7 Tax authorities should widely publicize stamp duty policies through various channels and methods, strengthen tax payment guidance, and improve taxpayers’ tax awareness and compliance with tax laws.

Chapter 3 Tax Collection

Article 8 When a taxpayer writes, receives or uses the taxable certificates listed in the Regulations and other taxable certificates determined by the Ministry of Finance , that is, if a tax liability arises, the tax payable shall be calculated by oneself according to the nature of the taxable voucher and the tax items and tax rates corresponding to the "Stamp Duty Items and Rates Table" attached to the "Regulations", and the tax stamps shall be purchased and affixed in one go (hereinafter referred to as " applique").

Article 9 If the tax payable on a voucher exceeds 500 yuan, the taxpayer may paste one of the tax payment form and tax payment certificate on the voucher or have the local tax authority annotate it on the voucher. Duty paid marks replace decals.

Article 10 If the same type of taxable vouchers needs to be stamped frequently, the taxpayer may decide whether to declare and pay stamp tax in a periodic manner based on the actual situation. The deadline for summary declaration and payment shall not exceed one month.

If the periodic summary declaration and payment method is adopted, it shall not be changed within one year.

Article 11 Taxpayers shall calculate and pay stamp duty in accordance with regulations.

Article 12 The tax authorities may determine the amount of tax payable by taxpayers in accordance with the "Collection and Administration Law" and relevant regulations.

Article 13 The tax authorities shall conduct statistics and calculations on taxpayers’ stamp tax payment status, main business income status, and taxable contract signing status by industry, and evaluate the stamp tax payment status of each industry and The level of tax burden determines the assessment standards for taxable vouchers for different industries in the region.

Article 14 If stamp duty is assessed and collected, the tax payment period shall be one month. If the tax amount is small, the tax payment period may be one quarter, which shall be determined by the competent tax authority. Taxpayers shall, within 15 days from the expiration of the tax period, fill in the tax return form uniformly formulated by the State Administration of Taxation to declare and pay the stamp tax assessed and collected.

Article 15 If a taxpayer has any objection to the amount of tax payable determined by the competent tax authority, or if it needs to be re-assessed due to changes in production and operation conditions, it may provide relevant evidence to the competent tax authority. Make adjustments after verification.

Article 16 When the competent tax authority determines the collection of stamp tax, it shall serve a "Tax Matters Notice" to the taxpayer and indicate the method of collection and tax payment deadline.

Article 17 The tax authorities shall establish a basic stamp tax database, including stamp tax payment status by industry, tax payment information by household, etc., and determine scientific stamp tax assessment methods or models, based on which timely and reasonable Do a good job in stamp tax collection and management.

Article 18: Based on the needs of stamp tax collection and management, the tax authorities adhere to the principle of strengthening source control and facilitating taxpayers, and in accordance with the "Measures for the Administration of Entrusted Collection of Stamp Duties" promulgated by the State Administration of Taxation. Announcement" (State Administration of Taxation Announcement No. 24 of 2013, hereinafter referred to as the "Measures for the Administration of Entrusted Collection"), relevant departments such as banks, insurance, industry and commerce, and real estate management can be entrusted to collect loan contracts, property insurance contracts, rights, etc. Stamp taxes on licenses, property rights transfer documents, construction project contract contracts, etc.

Article 19 The tax authorities and the entrusted tax collection agents shall perform their respective duties in strict accordance with the provisions of the "Entrusted Collection Management Measures". Anyone who violates the regulations shall be held accountable for corresponding legal liability.

Article 20: Tax authorities must strengthen departmental collaboration in the collection and administration of stamp duty, achieve full sharing of relevant information, and build a comprehensive tax administration mechanism.

Chapter 4 Tax Reduction and Tax Refund Management

Article 21 The tax authorities shall do a good job in stamp duty reduction and exemption in accordance with the Regulations and relevant regulations.

Article 22: Stamp duty shall be subject to tax reduction and exemption registration management, and tax reduction and exemption registration materials shall include:

(1) Taxpayer tax reduction and exemption registration form;

(2) A copy of the "Registration Book";

(3) Other materials stipulated in relevant laws and regulations based on tax reduction and exemption.

Article 23 Other matters concerning the filing and management of stamp duty exemptions and exemptions shall be governed by the relevant provisions of the "Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Tax Reductions and Exemptions" (State Administration of Taxation Announcement No. 43, 2015) Provisions are enforced.

Article 24 If more tax stamps are affixed, no tax refund or credit shall be applied for.

Chapter 5 Risk Management

Article 25 The tax authorities shall carry out stamp tax in accordance with the overall requirements of the State Administration of Taxation on tax risk management and the specific requirements of property tax risk management. For risk management work, explore and establish stamp tax risk management indicators suitable for the region, rely on modern information technology to identify, early-warn, and monitor risk points in stamp tax management, and do a good job in risk response.

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

(1) Compare the taxpayer’s stamp duty paid information by tax item with the corresponding business account books, rights and licenses, and taxes payable on taxable contracts to prevent under-collection of such account books and licenses , the risk of contract stamp tax;

(2) Compare the taxpayer's main business income with the assessed tax payable to prevent the risk of taxpayers underpaying the assessed stamp tax.

Article 27 The tax authorities shall make full use of existing information, third-party information and other resources in the tax collection and administration system, continuously strengthen and improve stamp tax management, and improve the informatization level of stamp tax management.

Chapter 6 Supplementary Provisions

Article 28 The tax authorities of each province, autonomous region, and municipality directly under the Central Government may formulate specific implementation measures based on these regulations.

Article 29 These regulations will come into effect on January 1, 2017.

Interpretation

Interpretation of the "Announcement of the State Administration of Taxation"

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

1. Background and significance of the document

In order to further standardize stamp tax management and facilitate taxpayers, the State Administration of Taxation is summarizing the experience in stamp tax collection and administration in various regions, sorting out existing problems, and On the basis of extensive listening to opinions, this "Procedures" was formulated and is applicable to stamp tax-related management matters except securities transactions.

2. The main contents of the "Regulations"

The "Regulations" have 6 chapters and 29 articles.

Chapter 1 General Principles. ***Article 4 clarifies the purpose, basis and scope of application of the Regulations, emphasizes the two principles of tax administration according to law and information management, and requires tax authorities to optimize tax services, reduce taxpayers' tax burden, and strengthen departments cooperation.

Chapter 2 Tax Source Management. ***Article 3 requires taxpayers to keep stamp tax payable vouchers. In order to strengthen the management of stamp tax sources, tax authorities are required to provide information exchange, policy promotion and tax guidance.

Chapter 3 Tax Collection. ***Article 13 reiterates the scope of stamp tax collection and management, the time when tax obligations occur, and the method of tax payment. It stipulates the basis, method and process for tax authorities to determine the amount of tax payable by taxpayers, and puts forward requirements for the establishment of a basic stamp tax database. Clarified the relevant conditions and requirements for the entrustment of stamp duty collection.

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

Chapter 5 Risk Management. ***Article 3 points out the more typical risk points in stamp tax collection and management, and puts forward requirements for stamp tax risk management.

Chapter 6 Supplementary Provisions. ***Article 2 stipulates that the tax authorities of each province, autonomous region, and municipality directly under the Central Government may formulate specific implementation measures and the implementation time of the "Regulations" in accordance with the "Regulations".