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Agency Bookkeeping in High-tech Zone: Announcement No.77 of the State Administration of Taxation, promulgating stamp duty management regulations, which will take effect on January 1 next year.

The latest regulation

Announcement of State Taxation Administration of The People's Republic of China

Announcement of State Taxation Administration of The People's Republic of China No.77 of 216

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 Regulation (Trial), which is hereby promulgated and shall come into force on January 1, 217.

it is hereby announced.

State Taxation Administration of The People's Republic of China

November 29, 216

Stamp Duty Management Regulations (for Trial Implementation)

Chapter I General Provisions

Article 1 In order to further standardize stamp duty management and facilitate taxpayers, 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 Law of the People's Republic of China * *

article 2 these procedures are applicable to stamp duty 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, in accordance with 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 Certificates (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 taxable vouchers, the number of taxable vouchers, the names of the parties (or recipients) who set the vouchers, the time when they were set (received), the amount of taxable vouchers, the number of pieces, etc.

the retention period of tax payable vouchers shall be implemented in accordance with the relevant provisions of the tax administration law.

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

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

Chapter III Collection of Taxes

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

if the taxable amount of the Kujou Hajime certificate exceeds that of 5 yuan, the taxpayer can stick one of the tax payment book and the tax payment certificate on the certificate, or the local tax authorities can add the tax payment mark on the certificate instead of the decal.

article 1 if the same kind of taxable vouchers need frequent decals, the taxpayer can decide whether to use the method of filing and paying stamp duty on schedule according to the actual situation. The time limit for summary declaration and payment shall not exceed one month.

if the method of periodic summary declaration and payment is adopted, 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 stamp duty payment, main business income and the signing of taxable contracts over the years by industry, evaluate the stamp duty payment status and tax burden level of various industries, and determine the verification standards of taxable certificates of different industries in the region.

article 14 if stamp duty is levied upon approval, 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 expiration of the tax payment period, 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.

Article 15 If a taxpayer disagrees with the tax payable approved by the competent tax authorities, or needs to be re-approved due to changes in production and operation, it may provide relevant evidence to the competent tax authorities and 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 the tax payment by industry and the tax payment data by 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.24 of 213, 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 and so on to collect loan contracts and property insurance contracts.

article 19 tax authorities and entrusted tax collectors shall perform their respective duties in strict accordance with the provisions of the measures for the administration of entrusted tax collectors. In violation of the provisions, the corresponding legal responsibilities shall be investigated.

Article 2 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 tax reduction and exemption of stamp duty in accordance with the regulations and relevant provisions.

Article 22 Stamp duty shall be subject to filing management of tax reduction or exemption, and the filing materials for tax reduction or exemption shall include:

(1) A taxpayer's registration form for tax reduction or exemption;

(2) A copy of the Register;

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

article 23 other matters concerning 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 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, 215).

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 will 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) Compare the information of taxpayers who have paid stamp duty for tax items with the corresponding business account books, rights and licenses, and the taxable amount of taxable contracts to prevent the risk of underpaying stamp duty for such account books, licenses and contracts;

(2) compare the taxpayer's main business income with the approved tax payable to prevent the taxpayer from underpaying the approved stamp duty.

article 27 tax authorities should make full use of existing information and third-party information 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

Article 28 The tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government may formulate specific implementation measures according to these regulations.

article 29 these regulations shall come into force as of January 1, 217.