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: Chinese only]

(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: 13^th NPCSC Category I
  • Annual: 2018 (preparatory)
• Legislative History & Texts
  • NPCSC deliberation – 2^nd (final) round: June 2021 (Chinese only)
  • NPCSC deliberation – 1^st 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)