| Notice of the Ministry of Finance and the State Administration of Taxation to Solicit Public Comments on the Stamp Tax Law of the People's Republic of China (Draft for Comment) | | 财政部、国家税务总局关于《中华人民共和国印花税法（征求意见稿）》向社会公开征求意见的通知 |
For the purposes of implementing the principle of statutory taxation, increasing the public's participation in legislation, reaching a social consensus in an extensive manner, and promoting scientific, democratic and open legislation, we have drafted the Stamp Tax Law of the People's Republic of China (for Comment), and is hereby published to solicit public comments. The public may submit their comments by the following means and methods before November 30, 2018: | |
为了贯彻落实税收法定原则，提高立法公众参与度，广泛凝聚社会共识，推进科学立法、民主立法、开门立法，我们起草了《中华人民共和国印花税法（征求意见稿）》，现向社会公开征求意见。公众可以在2018年11月30日前，通过以下途径和方式提出意见： |
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| (1) Making comments through the Information Management System for Soliciting Opinions on Financial Regulations (http://lisms.mof.gov.cn/lisms/action/loginAction.do?loginCookie=loginCookie) on the homepage of the official website of the Ministry of Finance of the People's Republic of China (http://www.mof.gov.cn). | | 1.通过中华人民共和国财政部网站（网址是：http：//www.mof.gov.cn）首页《财政法规意见征集信息管理系统》（网址是：http：//lisms.mof.gov.cn/lisms/action/loginAction.do?loginCookie＝loginCookie）提出意见。 |
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| (2) Mailing the comments to the Treaty and Law Department of the Ministry of Finance (No. 3 3rd Lane, Sanlihe South, Xicheng District, Beijing, 100820), and indicating “Comments on the Stamp Tax Law” on the envelope. | | 2.通过信函方式将意见寄至：北京市西城区三里河南三巷3号财政部条法司（邮政编码100820），并在信封上注明“印花税法征求意见”字样。 |
Ministry of Finance | |
财政部 |
State Administration of Taxation | |
国家税务总局 |
November 1, 2018 | |
2018年11月1日 |
Annex 1: | |
附件1： |
Stamp Tax Law of the People's Republic of China (for Comments) | |
中华人民共和国印花税法（征求意见稿） |
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| Article 1 The entities and individuals that conclude or receive taxable vouchers with legal force within the territory of the People's Republic of China, or conduct securities trading within the territory of the People's Republic of China are taxpayers of stamp tax, and shall pay stamp tax in accordance with the provisions of this Law. | | 第一条 订立、领受在中华人民共和国境内具有法律效力的应税凭证，或者在中华人民共和国境内进行证券交易的单位和个人，为印花税的纳税人，应当依照本法规定缴纳印花税。 |
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| Article 2 For the purpose of this Law, “taxable vouchers” means the written contracts, documents of transfer of property rights, business account books, and documentation of rights or licenses. | | 第二条 本法所称应税凭证，是指本法所附《印花税税目税率表》规定的书面形式的合同、产权转移书据、营业账簿和权利、许可证照。 |
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| Article 3 For the purpose of this Law, “securities trading” means the trading of securities that are listed and traded on stock exchanges legally formed inside China, or transferring corporate stocks and the depositary receipts issued based on stocks on other securities exchanges approved by the State Council. | | 第三条 本法所称证券交易，是指在依法设立的证券交易所上市交易或者在国务院批准的其他证券交易场所转让公司股票和以股票为基础发行的存托凭证。 |
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| Article 4 The taxable items and tax rates for stamp tax shall be governed by the Table of Taxable Items and Tax Rates for Stamp Tax attached to this Law. | | 第四条 印花税的税目、税率，依照本法所附《印花税税目税率表》执行。 |
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| Article 5 The tax basis for stamp tax shall be determined by the following methods: | | 第五条 印花税的计税依据，按照下列方法确定： |
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| (1) The tax basis for a taxable contract shall be the price or remuneration listed in the contract, excluding value-added tax (“VAT”); and where price or remuneration and VAT are not listed separately in the contract, the tax basis shall be determined based on the total amount thereof. | | （一）应税合同的计税依据，为合同列明的价款或者报酬，不包括增值税税款；合同中价款或者报酬与增值税税款未分开列明的，按照合计金额确定。 |
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| (2) The tax basis for a taxable document of transfer of any property right shall be the price listed in the document of transfer of the property right, excluding VAT; and where price and VAT are not listed separately in the document of transfer of the property right, the taxation basis shall be determined based on the total amount thereof. | | （二）应税产权转移书据的计税依据，为产权转移书据列明的价款，不包括增值税税款；产权转移书据中价款与增值税税款未分开列明的，按照合计金额确定。 |
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| (3) The tax basis for a taxable business account book shall be total amount of the paid-up capital (capital stock) and capital reserve recorded in the business account book. | | （三）应税营业账簿的计税依据，为营业账簿记载的实收资本（股本）、资本公积合计金额。 |
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| (4) The tax basis for taxable documentation of rights or licenses shall be determined on a piece-by-piece basis. | | （四）应税权利、许可证照的计税依据，按件确定。 |
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| (5) The tax basis for a securities transaction shall be the transaction value. | | （五）证券交易的计税依据，为成交金额。 |
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| Article 6 Where a taxable contract or document of transfer of any property right fails to list the price or remuneration, the tax basis therefor shall be determined by the following methods: | | 第六条 应税合同、产权转移书据未列明价款或者报酬的，按照下列方法确定计税依据： |
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| (1) The tax basis shall be determined based on the market price at the time of conclusion of the contract or the document of transfer of the property right; and where the price set by the government shall be implemented according to law, the tax basis shall be determined according to the relevant provisions. | | （一）按照订立合同、产权转移书据时市场价格确定；依法应当执行政府定价的，按照其规定确定。 |
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| (2) Where the tax basis cannot be determined by the method as set forth in subparagraph (1) of this Article, the tax basis shall be determined based on the price or remuneration actually settled. | | （二）不能按照本条第一项规定的方法确定的，按照实际结算的价款或者报酬确定。 |
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| Article 7 Where there is no transfer price when securities are transferred by means of non-centralized trading, the tax basis shall be calculated and determined based on the closing price on the trading day before the transfer registration formalities are undergone; and if there is no closing price on the trading day before the transfer registration formalities are undergone, the tax basis shall be calculated and determined based on the face value of the securities. | | 第七条 以非集中交易方式转让证券时无转让价格的，按照办理过户登记手续前一个交易日收盘价计算确定计税依据；办理过户登记手续前一个交易日无收盘价的，按照证券面值计算确定计税依据。 |
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| Article 8 The amount of stamp tax payable shall be calculated by the following methods: | | 第八条 印花税应纳税额按照下列方法计算： |
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| (1) The amount of tax payable on a taxable contract shall be the price or remuneration multiplied by the applicable tax rate. | | （一）应税合同的应纳税额为价款或者报酬乘以适用税率； |
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| (2) The amount of tax payable on a taxable document of transfer of any property right shall be the price multiplied by the applicable tax rate. | | （二）应税产权转移书据的应纳税额为价款乘以适用税率； |
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| (3) The amount of tax payable on a taxable business account book shall be the total amount of paid-up capital (capital stock) and capital reserve multiplied by the applicable tax rate. | | （三）应税营业账簿的应纳税额为实收资本（股本）、资本公积合计金额乘以适用税率； |
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| (4) The amount of tax payable on the taxable documentation of rights or licenses shall be applicable tax amounts. | | （四）应税权利、许可证照的应纳税额为适用税额； |
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| (5) The amount of tax payable on a securities transaction shall be the transaction value or the tax basis calculated and determined according to Article 7 of this Law multiplied by the applicable tax rate. | | （五）证券交易的应纳税额为成交金额或者按照本法第七条的规定计算确定的计税依据乘以适用税率。 |
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| Article 9 Where a same taxable voucher specifies two or more economic matters and respectively list the prices or remunerations, the amounts of taxes payable shall be calculated based their respective applicable taxable items and tax rates; and where the prices or remunerations are not listed separately, the amount of tax payable shall be calculated at the higher tax rate. | | 第九条 同一应税凭证载有两个或者两个以上经济事项并分别列明价款或者报酬的，按照各自适用税目税率计算应纳税额；未分别列明价款或者报酬的，按税率高的计算应纳税额。 |
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| Article 10 If a same taxable voucher is concluded by two or more parties, the amounts of taxes payable shall be calculated respectively based on the prices or remunerations involved by such parties respectively. | | 第十条 同一应税凭证由两方或者两方以上当事人订立的，应当按照各自涉及的价款或者报酬分别计算应纳税额。 |
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| Article 11 Under the following circumstances, stamp tax shall be exempt or reduced: | | 第十一条 下列情形，免征或者减征印花税： |
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| (1) The duplicates and transcripts of taxable vouchers shall be exempt from stamp tax. | | （一）应税凭证的副本或者抄本，免征印花税； |
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| (2) The sales contracts and agricultural insurance contracts concluded for the purchase of agricultural means of production or the sale of self-produced agricultural products by farmers, farmers' professional cooperatives, rural collective economic organizations and villagers' committees shall be exempt from stamp tax. | | （二）农民、农民专业合作社、农村集体经济组织、村民委员会购买农业生产资料或者销售自产农产品订立的买卖合同和农业保险合同，免征印花税； |
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| (3) The interest-free or discount interest loan contracts, the loan contracts concluded for the provision of concessional loans by international financial organization to China, and the loan contracts concluded between financial institutions and micro and small enterprises shall be exempt from stamp tax. | | （三）无息或者贴息借款合同、国际金融组织向我国提供优惠贷款订立的借款合同、金融机构与小型微型企业订立的借款合同，免征印花税； |
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| (4) The documents of transfer of property rights concluded for property owners' donation of properties to the government, schools and public welfare institutions shall be exempt from stamp tax. | | （四）财产所有权人将财产赠与政府、学校、社会福利机构订立的产权转移书据，免征印花税； |
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| (5) The taxable vouchers concluded and received by the armed forces and armed police forces shall be exempt from stamp tax. | | （五）军队、武警部队订立、领受的应税凭证，免征印花税； |
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| (6) The taxable vouchers concluded for the transfer or rental of houses shall be exempt from the stamp tax payable by individuals (excluding individual industrial and commercial households). | | （六）转让、租赁住房订立的应税凭证，免征个人（不包括个体工商户）应当缴纳的印花税； |
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| (7) Other circumstances of the exemption or reduction of stamp tax as provided for by the State Council. | | （七）国务院规定免征或者减征印花税的其他情形。 |
The provisions on the exemption or reduction of stamp tax in the subparagraph (7) of the preceding paragraph shall be filed by the State Council with the Standing Committee of the National People's Congress. | |
前款第七项免征或者减征印花税的规定，由国务院报全国人民代表大会常务委员会备案。 |
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Article 12 Stamp tax shall be collected and administered by tax authorities in accordance with the relevant provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.
．．．．．． | | 第十二条 印花税由税务机关依照本法和《中华人民共和国税收征收管理法》的有关规定征收管理。
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