Stamp Duty
All corporations and persons who execute or receive, within the territory of the People’s Republic of China, documents in the categories specified as follows shall be taxpayers subject to stamp tax:
Contracts with regard to purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing, loans, property insurance, technology
Documents for transfer of property rights
Business account books
Certificates of title for building, business license, certificates for registration of trade-marks, certificates of patents and land use certificates
Other documents that are taxable as determined by the Ministry of Finance.
Tax Base and Tax Rate
Tax payable is assessed at the proportional tax rate and the quota tax rate, subject to the contract value and nature of the taxable documents.
All corporations and persons who execute or receive, within the territory of the People’s Republic of China, documents in the categories specified as follows shall be taxpayers subject to stamp tax:
Contracts with regard to purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing, loans, property insurance, technology
Documents for transfer of property rights
Business account books
Certificates of title for building, business license, certificates for registration of trade-marks, certificates of patents and land use certificates
Other documents that are taxable as determined by the Ministry of Finance
Tax Base and Tax Rate
Tax payable is assessed at the proportional tax rate and the quota tax rate, subject to the contract value and nature of the taxable documents.
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