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
- Regulations Abolished: Interim Regulations on Stamp Tax [印花税暂行条例]
- Legislative Body (Vote): NPCSC (N/A)
- Drafter & Submitter: State Council
- Legislative Plans
- Five-year: 13th NPCSC Category I
- Annual: 2018 (preparatory), 2021
- Legislative History & Texts
- NPCSC deliberation – 2nd (final) round: June 2021 (Chinese, English)
- NPCSC deliberation – 1st round: February 2021 (Chinese only)
- State Council solicitation of public comments: November 2018 (Chinese only)
- Legislative Records
- 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)
- Press Conference: N/A
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)
