China Accounting and Bookkeeping Service
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Rules for the Implementation of the Provisional Regulations on Stamp Tax of the People's Republic of China(Promulgated on Circular [1988] No. 255 of the State Administration of Taxation, the Ministry of Finance on Sept. 29, 1988). Please see below for some part of the regulation.
1)These Rules are formulated in accordance with the provisions of Article 15 of the Provisional regulations on Stamp Tax of the People's Republic of China (hereinafter referred to as the Regulations).
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2) "Establishing or accepting deeds or other instruments cited in these Regulations within the territory of the People's Republic of China" as mentioned in Article 1 of the Regulations refers to those deeds and other instruments of legal effectiveness and protected by the Chinese law in China.
The deeds and other instruments which are established either in or outside China shall be affixed with stamps in accordance with the Regulations.
3) "Contracts of construction projects" mentioned in Article 2 of the Regulations refer to contracts on engineering survey and designing and engineering construction and installation.
Contracts of engineering projects include general contracts and sub-contracts.
4) "Contracts" mentioned in Article 2 of the Regulations refer to those contracis established in accordance with the "Economic Contract Law of the People's Republic of China", and "Law of the People's Republic of China on Economic Contracts Involving Foreign Interests" and other Chinese laws and decrees on contracts.
5)"Deeds of transfers of proprietary rights" mentioned in Article 2 of the Regulations refer to deeds on the sale, succession, granting, exchange or severance of the proprietary right established by institutions or individuals.
6) "Business account books" mentioned in Article 2 of the Regulations refer to the financial account books for financial settlements that record the activities of production and business operations of institutions and individuals.
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