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: State Council solicited public comments
  • Regulations to be abolished: Interim Regulations on Stamp Tax [印花税法]
  • Legislative body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: 13th NPCSC Category I
    • Annual: 2018 (preparatory)
  • Legislative History & Texts
    • State Council solicitation of public comments: November 2018 (Chinese only)
  • Legislative Records
    • Explanation (pending)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Press Conference: TBD

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