What laws are there regarding stamp tax?
The Stamp Tax is governed by the Provisional Regulations of the People's Republic of China Concerning Stamp Tax (the 'Stamp Tax Regulations') and the Detailed Implementing Rules for the Provisional Regulations of the People's Republic of China Concerning Stamp Tax (the "Stamp Tax Implementing Rules"). The Stamp Tax Implementing Rules and the Stamp Tax Regulations were later supplemented by a number of regulations and notices which address the treatment of the Stamp Tax as it applies to specific documents executed and obtained by both Chinese and foreign parties.
Back
