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| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
| (No. 89) | | （第八十九号） |
| The Stamp Tax Law of the People's Republic of China, as adopted at the 29th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on June 10, 2021, is hereby issued, and shall come into force on July 1, 2022. | | 《中华人民共和国印花税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第二十九次会议于2021年6月10日通过，现予公布，自2022年7月1日起施行。 |
| Xi Jinping, President of the People's Republic of China | | 中华人民共和国主席 习近平 |
| June 10, 2021 | | 2021年6月10日 |
| Stamp Tax Law of the People's Republic of China | | 中华人民共和国印花税法 |
| (Adopted at the 29th Session of the Standing Committee of the Thirteenth National People's Congress on June 10, 2021) | | （2021年6月10日第十三届全国人民代表大会常务委员会第二十九次会议通过） |
| Article 1 The entities and individuals that conclude taxable vouchers or conduct securities trading within the territory of the People's Republic of China are taxpayers of stamp tax, and shall pay stamp tax in accordance with this Law. | | 第一条 在中华人民共和国境内书立应税凭证、进行证券交易的单位和个人，为印花税的纳税人，应当依照本法规定缴纳印花税。 |
| The entities and individuals that conclude outside the territory of the People's Republic of China the taxable vouchers that are used inside China shall pay stamp tax in accordance with this Law. | | 在中华人民共和国境外书立在境内使用的应税凭证的单位和个人，应当依照本法规定缴纳印花税。 |
| Article 2 For the purpose of this Law, “taxable vouchers” means contracts, documents of transfer of property rights, and business account books listed in the Table of Taxable Items and Tax Rates for Stamp Tax attached to this Law. | | 第二条 本法所称应税凭证，是指本法所附《印花税税目税率表》列明的合同、产权转移书据和营业账簿。 |
| Article 3 For the purpose of this Law, “securities trading” means the transfer of stocks and depositary receipts issued based on stocks that are traded on stock exchanges legally formed and other national securities trading venues approved by the State Council. | | 第三条 本法所称证券交易，是指转让在依法设立的证券交易所、国务院批准的其他全国性证券交易场所交易的股票和以股票为基础的存托凭证。 |
| Securities trading stamp tax shall be imposed on the transferor rather than the transferee of a securities transaction. | | 证券交易印花税对证券交易的出让方征收，不对受让方征收。 |
| Article 4 The taxable items and tax rates for stamp tax shall be governed by the Table of Taxable Items and Tax Rates for Stamp Tax attached to this Law. | | 第四条 印花税的税目、税率，依照本法所附《印花税税目税率表》执行。 |
| Article 5 The tax bases for stamp tax shall be as follows: | | 第五条 印花税的计税依据如下： |
| (1) The tax base for a taxable contract shall be the value amount listed in the contract, excluding the specified value-added tax (“VAT”). | | （一）应税合同的计税依据，为合同所列的金额，不包括列明的增值税税款； |
| (2) The tax base for a taxable document of transfer of any property right shall be the value amount listed in the document of transfer of the property right, excluding the specified VAT. | | （二）应税产权转移书据的计税依据，为产权转移书据所列的金额，不包括列明的增值税税款； |
| (3) The tax base for a taxable business account book shall be total amount of the paid-up capital (capital stock) and capital reserve recorded in the account book. | | （三）应税营业账簿的计税依据，为账簿记载的实收资本（股本）、资本公积合计金额； |
| (4) The tax base for a securities transaction shall be the transaction value. | | （四）证券交易的计税依据，为成交金额。 |
| Article 6 Where a taxable contract or a document of transfer of any property right does not specify the value amount, the tax base for stamp tax shall be determined based on the value amount actually settled. | | 第六条 应税合同、产权转移书据未列明金额的，印花税的计税依据按照实际结算的金额确定。 |
| If the tax base still cannot be determined according to the preceding paragraph, it shall be determined based on the market price at the time of conclusion of the contract or the document of transfer of the property right; and where the price set by the government or under governmental guidance shall be implemented according to law, the tax base shall be determined according to the relevant provisions issued by the state. | | 计税依据按照前款规定仍不能确定的，按照书立合同、产权转移书据时的市场价格确定；依法应当执行政府定价或者政府指导价的，按照国家有关规定确定。 |
| Article 7 In the absence of transfer price in a securities transaction, the tax base shall be calculated and determined based on the closing price of the securities on the trading day before the transfer registration formalities are undergone; and in the absence of closing price, the tax base shall be calculated and determined based on the face value of the securities. | | 第七条 证券交易无转让价格的，按照办理过户登记手续时该证券前一个交易日收盘价计算确定计税依据；无收盘价的，按照证券面值计算确定计税依据。 |
| ．．．．．． | | ．．．．．． |
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