Stamp Tax Law of the People’s Republic of China
中华人民共和国印花税法
[Current Text: Chinese, English]
(adopted June 10, 2021, effective July 1, 2022)
- Status: Passed
- Legislative Body (Vote): NPCSC (N/A)
- Principal Drafters: Ministry of Finance & State Taxation Administration
- Submitter: State Council
- Regulations Repealed: Interim Regulations on Stamp Tax [印花税暂行条例]
- Legislative Plans
- Five-year: 13th NPCSC Category I
- Annual: 2018 (backup), 2019, 2020, 2021
- Legislative History & Text
- NPCSC deliberation – round #2 (final): June 7–10, 2021 (Current Text ⇧)
- NPCSC deliberation – round #1: Feb. 27–28, 2021 (Chinese only) 💬
- State Council public consultation: Nov. 1–30, 2018 (Chinese only)
- Legislative Records [Gazette 2021(5): 1033–1040]
- Explanation (Feb. 27, 2021)
- Report on Results of Deliberation (June 7, 2021)
- Report on Suggestions for Revision (June 10, 2021)
- Presidential Order (June 10, 2021)
NPC Observer Coverage
- NPCSC Grants Broader Legislative Powers to Shanghai & Hainan, Widens Scope of Public Interest Litigation by Procuratorates (June 14, 2021)
- NPCSC Session Watch: NPC Preparations, Stamp Duty & Mid-Term Report on Civil Litigation Reform Pilots (Feb. 9, 2021)
- Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)
Last updated: August 1, 2025, 22:22 EDT