Stamp Tax Law

Stamp Tax Law of the People’s Republic of China
中华人民共和国印花税法

[CURRENT TEXT: not yet enacted]

  • Status: Pending
  • Regulations to Be Abolished: Interim Regulations on Stamp Tax [印花税暂行条例]
  • Legislative Body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: 2018 (preparatory)
  • Legislative History & Texts
    • NPCSC deliberation – 2nd (expected final) round: expected by end of 2021
    • 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 (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Press Conference: TBD

NPC Observer Coverage