Regulations of the State Administration of Taxation on Specific Issues Concerning Stamp Tax

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Regulations of the State Administration of Taxation on Specific Issues Concerning Stamp Tax

The Regulations on Specific Issues Concerning Stamp Tax are set out below in accordance with the Interim Regulations of the People's Republic of China on Stamp Tax and its implementing rules， taking into account local conditions：
　　1. How to affix tax stamp for the contracts on processing and customization with materials provided by the trustee party？
　　With respect to the contract on the processing and customization with materials provided by the trustee party， if the processing charge and raw material cost have been recorded in the contract， it shall be taxed by "processing contract" and "purchase and sales contract" respectively， the sum of which shall be the stamp tax for the contract. If the contract does not classify processing charge and raw material cost， it shall be taxed in full according to "processing contract".
　　2. Shall the repair list issued by stores and retail departments for small processing and repair business be stamped？
　　The repair list issued by stores and retail departments for small processing and repair business may not be stamped.
　　3. Shall the housing lease contract signed by real estate authority with individuals be affixed the stamp？
　　If the house is used for residential purpose， the housing lease contract signed by the real estate authority with individuals may not be stamped. If the house is used for operating purpose， the stamp shall be affixed.
　　4. How to affix stamp for the technical and lease contracts for which the amount is unable to be figured out at the time of signing？
　　The taxable amount of some contracts is unable to be figured out at the time of signing， such as transfer income of technology transfer contract which is charged or to share profits at a certain proportion of sales income； as for the property lease contract， it only provides for the monthly （daily） rent but no lease term. For such contract， it may be stamped at a fixed amount of RMB5 and the supplementary stamp may be affixed according to the actual amount at the time of settlement.
　　5. Shall such documents as goods transportation documents， warehousing documents， property insurance policy and bank due bills be stamped？
　　With respect to goods transportation documents， warehousing documents， property insurance policy and bank due bills， if both contract and document are available， only the contract shall be stamped； if no contract is signed and only document is issued and used as a contract， the stamp shall be affixed in accordance with related provisions.
　　6. Shall the stamp be affixed to the consignment notes issued by transportation departments for the baggage and parcels undertaken to transport？
　　The consignment notes issued for the baggage and parcels undertaken to transport by rail， highway， sea or water are exempted from stamping for the time being.
　　7. Shall the stamp be affixed to the contract that can not be fulfilled or fails to be fulfilled on schedule？
　　In accordance with the Interim Regulations on Stamp Tax， contract shall be stamped at the time of signing， and related tax payment formalities shall also be completed. Therefore， no matter whether a contract is fulfilled on schedule or not， it shall be stamped as required.
　　8. Shall the stamp be affixed to the contract signed before October 1， 1988 when the stamp tax started to be levied but revised after October 1， 1988？
　　If the contract amount increases， the stamp shall be affixed for the part of increment. For the contract signed before levy of stamp tax but revised to increase the contract amount after levy of stamp tax， the stamp shall be affixed for the increase in contract amount.
　　9. Shall the stamp be supplemented in case of discrepancy between the actual settlement amount and contract amount after fulfillment of a contract？
　　In accordance with the Interim Regulations on Stamp Tax， the taxpayer shall affix stamp according to the contract amount when signing such contract. Therefore， for the contract that has been fulfilled and stamped， if the actual settlement amount differs from the contract amount， generally the taxpayer may not affix additional stamp.
　　10. Shall the enterprise lease contract be stamped？
　　The lease contracts signed by enterprises and competent authorities do not belong to property lease contracts and thus are exempted from stamping.
　　11. The contracts signed by enterprises and individuals for lease of stores or counters shall be stamped？
　　The contracts signed by enterprises and individuals for lease of stores or counters belong to property lease contracts and shall be stamped as required.
　　12. In which cases the duplicate is treated as the original？
　　If the tax payer has lost or damaged the original of paid stamp tax certificate and uses a duplicate as the original， the duplicate shall be treated as the original and exempted from stamping.
　　13. How to determine the working capital owned by the tax payer？
　　The working capital owned by the tax payer shall be determined in accordance with applicable financial systems. If the financial accounting system for state-run enterprises is applicable to the tax payer， the working capital shall include state appropriation， after-tax profit supplementation， input from other units and fund raising.
　　If other financial accounting systems are applicable to the tax payer， the working capital shall be determined by the tax bureaus at the level of province， autonomous region and municipality according to the principles above.
　　14. How to affix stamp to the subsidiary ledgers of other departments and workshops？
　　In case of the one-tier accounting， only the account books of finance department shall be stamped； in case of accounting at different levels， apart from the account books of finance department， the subsidiary ledgers set by the department for other departments and workshops shall also be stamped.
　　If the register， statistical book and counter book created by workshop， retail department and warehouse are not within the accounting scope or do not record the amount although within the accounting scope， they may not be stamped.
　　15. How to stamp for the accounting in the form of sheets instead of account book？
　　In case single-page sheets， instead of account books， are used to record fund activities in daily operation， the stamp may be affixed until the sheets form an account book.
　　16. Shall the stamp be affixed at a fixed value for the account book recording funds which uses a new account without increase in fund？
　　With respect to the account book recording funds， fixed-value stamp is no longer affixed when using a new account without increase in funds.
　　17. How to stamp for the account book used by a public institution with operating income？
　　With respect to the public institution with operating income， if it is funded by the fiscal department of the state and adopts differential budget management， its account book recording operating business shall be stamped at the fixed amount for the books of this kind， and the other books without recording operating activities may not be stamped. With respect to the institution adopting independent accounting for revenue and expenditure， its operating account book shall be stamped separately by the accounts recording funds and other accounts.
　　18. How to affix stamp to the operating account books of branches with trans-regional operations？
　　The operating account books used by branches with trans-regional operations shall pay stamp tax to local tax authorities by each branch. With respect to the branch with funds appropriated by higher-level unit， its book recording funds shall be stamped according to the carrying amount of the appropriation， and the other books be stamped at a fixed value. With respect to the branch without appropriation from higher-level unit， only other books are stamped at a fixed value. In order to avoid overlaying of imposition of stamp tax for the same fund， the account book of higher-level unit recording such fund shall be stamped according to the fund deducting the appropriations to the lower-level unit.
　　19. Shall additional tax be affixed for the funds brought in by merger？
　　With respect to the merger of state-run or collectively-owned enterprises with approval of competent authorities， if the assets merged have been stamped according to the total amount， the unit taking over the assets will no longer affix stamp for the funds merged.
　　20. Is there tax relief policy for enterprises with narrow margin of profit or suffering losses？
　　There is no stamp tax relief policy for enterprises with narrow margin of profit or suffering losses. However， if the enterprise with narrow margin of profit or suffering losses is difficult to bear the huge amount of the first stamping for its account book recording funds， it is allowed to affix stamp in full by several times within three years.
　　21. Where the stamp shall be affixed on the operating account book？
　　The stamp shall be affixed on the upper right corner of the first page of the book， and shall not be affixed on the account book clip.