Stamp Tax Law - NPC Observer

[Current Text: Chinese, English]

(adopted June 10, 2021, effective July 1, 2022)

Status: Passed
Legislative Body (Vote): NPCSC (N/A)
Principal Drafters: Ministry of Finance & State Taxation Administration
Submitter: State Council
Legislative Plans
- Five-year: 13^th NPCSC Category I
- Annual: 2018 (preparatory), 2021
Legislative History & Texts
- NPCSC deliberation – 2^nd (final) round: June 2021 (Current Text ⇧)
- NPCSC deliberation – 1^st round: February 2021 (Chinese only)
- State Council public consultation: 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)
Regulations Abolished: Interim Regulations on Stamp Tax [印花税暂行条例]