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