In order to implement the "Stamp Duty Law of the People's Republic of China" and implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, we

Announcement of the State Administration of Taxation

Announcement of the State Administration of Taxation on the Implementation of the " Stamp Duty Law of the People's Republic of China " and other related matters

Announcement of the State Administration of Taxation No. 14 of 2022

In order to implement the "Stamp Duty Law of the People's Republic of China" (hereinafter referred to as Stamp Tax Law ), To implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, we hereby announce the following matters regarding stamp tax collection management and tax services and the optimization of the handling of land value-added tax preferential matters:

1. Stamp tax collection and management Matters related to tax services

(1) Taxpayers should fill in the "Stamp Duty Source Detailed Form" (Annex 1) based on the stamp tax taxable contract, property rights transfer documents and business account books, and make a comprehensive declaration of property behavior tax.

(2) If the taxable contract or property transfer document does not specify the amount, and the amount is determined during subsequent actual settlement, the taxpayer shall declare the taxable contract in the first tax return period in which the taxable contract or property transfer document is written. . Regarding the establishment of property rights transfer documents, in the next tax declaration period after the actual settlement, the stamp tax shall be calculated and paid based on the actual settlement amount.

(3) Stamp duty is levied on a quarterly, annual or per-time basis. Stamp taxes on taxable contracts and property rights transfer documents can be declared and paid on a quarterly or per-time basis. Stamp taxes on taxable business account books can be declared and paid on an annual or per-time basis. The specific tax deadlines shall be determined by the tax bureaus of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning in light of the actual collection and management practices. Sure.

Stamp taxes on taxable vouchers for overseas entities or individuals can be declared and paid on a quarterly, annual or per-time basis. The specific tax payment period shall be determined by the tax bureaus of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning in light of the actual collection and management practices.

(4) If the taxpayer is an overseas unit or individual and has an agent within the country, its domestic agent shall be the withholding agent . The domestic agent of an overseas entity or individual shall withhold stamp tax in accordance with regulations and declare and pay the tax to the competent tax authority at the location (place of residence) of the domestic agent.

If the taxpayer is an overseas unit or individual and does not have an agent within the country, the taxpayer shall declare and pay stamp duty on its own. Overseas entities or individuals may declare and make payments to the tax authorities in charge of the place where the assets are delivered, where the domestic service provider or recipient is located (residence), and where the domestic taxable certificate is created (residence); if the transfer of real estate property rights is involved, they should Declaration and payment must be made to the competent tax authority where the real estate is located.

(5) After the implementation of the Stamp Duty Law, taxpayers will enjoy preferential stamp tax policies and continue to implement the handling method of "self-judgement, declaration and enjoyment, and retention of relevant information for future reference". Taxpayers bear legal responsibility for the authenticity, completeness and legality of the information retained for reference.

(6) The tax authorities should optimize stamp duty payment services. Strengthen training and guidance, focusing on the learning and training of grassroots tax management personnel, front-line window personnel and 12366 operators, conduct classified publicity and guidance for taxpayers, and promote taxpayers to standardize the management of stamp duty taxable vouchers. Adhere to a problem-oriented approach, focus on the feedback and suggestions from taxpayers and grass-roots tax personnel during the implementation of tax laws, promptly improve the collection and management system and tax processing procedures, and continuously enhance taxpayers' sense of gain.

2. Optimize the handling method of land value-added tax preferential matters

(1) The original land value-added tax registration preferential policy implements the handling method of taxpayers "self-judgement, declaration and enjoyment, and retention of relevant information for future reference". When taxpayers declare land value-added tax, they can enjoy it by filling out the corresponding tax exemption and columns in the declaration form as required, and the materials stipulated in relevant policies are retained for future reference. Taxpayers bear legal responsibility for the authenticity, completeness and legality of the information retained for reference.

(2) The tax authorities should strengthen land value-added tax payment guidance, smooth channels for answering policy questions, and provide support and assistance for taxpayers to handle tax preferential matters in a timely and accurate manner.

This announcement will come into effect on July 1, 2022. The documents or clauses listed in the "Catalogue of Stamp Duty Documents Abolished in Full and in Partial Terms" (Annex 2) will be abolished at the same time.

hereby announces.

Attachment: (Click "Read the original text" at the end of the article to download the attachment)

1. Detailed list of stamp tax sources

2. Catalog of stamp tax documents abolished in full and with some clauses

State Administration of Taxation

June 28, 2022

Interpretation

About "The State Administration of Taxation on Interpretation of the Announcement on the Implementation of the "Stamp Duty Law of the People's Republic of China" and Other Relevant Matters

In order to implement the "Stamp Duty Law of the People's Republic of China" (hereinafter referred to as the Stamp Duty Law), further standardize stamp tax collection and management, strengthen stamp tax payment services, and promote the " decentralization" of the tax system "Control and serve " reform, in accordance with the relevant arrangements of the State Administration of Taxation on carrying out the "I do practical things for taxpayers and facilitate tax handling spring breeze action", the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on the Implementation of the Stamp Duty Law of the People's Republic of China and other related matters" ” (hereinafter referred to as the “Announcement”). The interpretation is as follows:

1. Why was the "Announcement" issued?

On June 10, 2021, the Stamp Duty Law was voted and adopted at the 29th Meeting of the Standing Committee of the 13th National People's Congress and will come into effect on July 1, 2022. In order to ensure the smooth implementation of the Stamp Duty Law, standardize stamp tax collection and management, and optimize stamp tax payment services, the State Administration of Taxation issued the "Announcement". At the same time, in order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State and deepen the reform of "decentralization, regulation and service" in the tax field, the "Announcement" also clearly optimizes the handling of land value-added tax preferential matters and further reduces tax payment. People bear the tax burden.

2. What is the main content of the "Announcement"?

The "Announcement" contains eight provisions in two parts, clarifying the following collection, management and tax service matters: First, clarify matters related to stamp tax collection management and tax service, including the requirements for factual declaration of stamp tax and the method of declaration operation under special circumstances. The principle of determining the tax payment period, the requirements for agents of overseas entities or individuals to withhold stamp tax and their own declaration and payment of stamp tax, the handling methods for enjoying preferential stamp tax policies, and the requirements for optimizing stamp tax payment services; second, optimizing the handling methods for land value-added tax preferential matters, Clarify the procedures for handling preferential matters related to original registration of land value-added tax, etc.

3. How to fill in the "Stamp Duty Source Detailed Form" to declare?

Taxpayers should fill in the "Stamp Duty Source Detailed Form" based on the stamp tax taxable contract, property transfer documents and business account books, and make a comprehensive declaration of property behavior tax. If there are a large number of contracts and they belong to the same tax purpose, they can be combined and completed to fill in the "Stamp Duty Source Detailed List".

Example 1: Taxpayer A declares and pays stamp duty on a quarterly basis. In the third quarter of 2022, 5 sales contracts were written. The price listed in the contract (excluding the listed value-added tax) totaled 1 million yuan, and the construction project was written. 1 contract, the total price listed in the contract (excluding the listed value-added tax) is 10 million yuan, and 1 copy of the property transfer document, the total price listed in the contract (excluding the listed value-added tax) is 500 Ten thousand yuan. The taxpayer should fill in the "Stamp Duty Source Detailed Form" when writing taxable contracts and property rights transfer documents, and make a comprehensive declaration of property behavior tax during the tax declaration period in October 2022. The details are as follows:

Taxpayer A 2022 Stamp tax payable during the October tax declaration period:

1 million yuan × 0.3‰ + 10 million yuan × 0.3‰ + 5 million yuan × 0.5‰ = 5,800 yuan

Example 2: Taxpayer B declares and pays stamp tax on a quarterly basis. The third year of 2022 One million property insurance contracts were written every quarter, with the insurance premiums listed in the contracts (excluding the listed value-added tax) totaling RMB 1,000,000.The taxpayer should fill in the "Stamp Duty Tax Source Detailed Form" when writing a taxable contract, and make a comprehensive declaration of property behavior tax during the October 2022 tax return period, as follows:

Taxpayer B October 2022 tax return period Stamp tax payable:

1,000,000 yuan × 1‰ = 1 million yuan

4. If the amount is not specified in the taxable contract or property transfer document, and the amount is determined during subsequent actual settlement, how does the taxpayer declare stamp tax?

In economic activities, it is common for taxpayers to write contracts and property rights transfer documents without specifying the amount, and the amount cannot be determined until subsequent actual settlement. Taxpayers should write taxable contracts and property rights transfer documents on the first page of the taxable contract or property rights transfer documents. During the tax declaration period, the status of taxable contracts and property transfer documents shall be reported. In the next tax declaration period after the actual settlement, the stamp tax shall be calculated and paid based on the actual settlement amount.

Example 3: Taxpayer C declares and pays stamp duty on a quarterly basis. A steel sales contract was written on August 25, 2022. The contract lists the quantity of steel purchased and sold, and stipulates that when the steel is actually delivered, it will be determined based on the market quotation on the day of delivery. The transaction price was settled accordingly. On October 12, 2022, the price of buying and selling steel was settled according to the contract, and the price of buying and selling steel was 1 million yuan. On March 7, 2023, the price of buying and selling steel was settled according to the contract, and the price of buying and selling steel was 3 million yuan. The taxpayer should fill in the "Stamp Duty Tax Source Detailed Form" when writing the taxable contract and actual settlement, and make a comprehensive declaration of property behavior tax in the tax declaration periods of October 2022, January 2023, and April 2023 respectively. The details are as follows:

Taxpayer C should pay stamp tax during the tax declaration period in October 2022:

0 yuan × 0.3‰ = 0 yuan

Taxpayer C should pay stamp tax during the tax declaration period in January 2023:

1000000 yuan × 0.3‰ = 300 yuan

Taxpayer C should pay stamp duty during the tax declaration period in April 2023:

3000000 yuan × 0.3‰ = 900 yuan

5. How is the specific tax deadline for stamp tax stipulated?

Stamp duty is levied on a quarterly, annual or per-time basis. Stamp taxes on taxable contracts and property rights transfer documents can be declared and paid on a quarterly or per-time basis. Stamp taxes on taxable business account books can be declared and paid on an annual or per-time basis. The specific tax deadlines shall be determined by the tax bureaus of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning in light of the actual collection and management practices. Sure.

considers facilitating the payment of stamp tax by overseas entities and individuals. The stamp tax on taxable certificates of overseas entities or individuals can be declared and paid on a quarterly, annual or per-time basis. The specific tax payment period shall be determined by the taxation bureaus of each province, autonomous region, municipality directly under the Central Government, and cities under separate state planning based on the actual collection and management. .

6. How do overseas entities or individuals pay stamp duty?

If the taxpayer is an overseas unit or individual and has an agent within the country, his domestic agent shall be the withholding agent. Domestic agents of overseas entities or individuals shall withhold stamp tax in accordance with regulations and report the withholding status to the competent tax authorities.

If the taxpayer is an overseas unit or individual and does not have an agent within the country, the taxpayer shall declare and pay stamp duty on its own. In order to facilitate taxpayers, depending on the subject matter of the taxable voucher, overseas entities or individuals may submit the taxable voucher to the place where the assets are delivered, the location of the domestic service provider or recipient (residence), and the location of the person who created the taxable voucher in the country (residence). The competent tax authority shall declare and pay; if the transfer of property rights of real estate is involved, the declaration and payment shall be made to the competent tax authority where the real estate is located.

7. How do taxpayers enjoy stamp duty discounts?

The method for taxpayers to enjoy stamp tax preferential treatment is consistent with the current regulations, and implements "self-judgment, declaration and enjoyment, and retention of relevant information for future reference" to ensure that taxpayers can enjoy the stamp tax policy dividends in a timely manner. At the same time, the "Announcement" clarifies that taxpayers shall bear legal responsibility for the authenticity, completeness and legality of the information retained for reference on stamp duty preferential matters.

8. What new provisions does the Announcement make on optimizing the handling of land value-added tax preferential matters?

After the implementation of the "Announcement", the process for handling land value-added tax preferential matters has been further optimized, and the preferential matters for registration have been changed to require taxpayers to "judge by themselves, declare and enjoy, and retain relevant information for future reference."When taxpayers handle the original filing preferential matters, the relevant information such as copies of real estate ownership information, copies of real estate transfer contracts (agreement), and materials related to the amount of deduction items (such as evaluation reports, invoices), etc., that were previously required to be provided will be changed to be retained for future reference. , taxpayers only need to fill in the corresponding tax exemption column in the declaration form to enjoy relevant discounts.

At the same time, the "Announcement" clarifies that taxpayers must bear legal responsibility for the authenticity, completeness and legality of the information retained for reference.

9. When will the "Announcement" come into effect?

"Announcement" will come into effect on July 1, 2022.