Reply of the State Administration of Taxation for the Interpretations and Provisions on Several Issues Concerning the Stamp Tax

Reply of the State Administration of Taxation for the Interpretations and Provisions on Several Issues Concerning the Stamp Tax

Guo Shui Fa [1991] No. 155

September 18, 1991

All taxation bureaus at all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated by the State plan and branches of the Offshore Oil Tax Bureau,

The State Administration of Taxation has continuously made certain specific provisions since the implementation of the Interim Regulations of the People's Republic of China on Stamp Tax. We hereby provide interpretations and provisions concerning the relevant policies as follows according to the reflects of various local offices and upon research and seeking feedbacks from the public:

Article 1 Shall the appropriation sheets used by the departments of industry, commerce, material and foreign trade be stamped?
For appropriation sheets that are currently used by the departments of industry, commerce, material and foreign trade for the distribution and appropriation of goods and materials (sheets, cards, books and forms with other names), the filling and using circumstances are comparatively complicated. Some are used for implemented plans within the departments, and others are used as the substitution of contracts. Whether they shall be stamped shall be determined according to the properties and purposes. Where credences are used for specifying the supply and demand relations, for providing basis for goods supply and settlement, and with the properties of contracts, they shall be stamped in line with provisions. The taxation bureaus at all provinces, autonomous regions, municipalities directly under the Central Government may make specific authentication and recognition on various appropriation sheets under the aforementioned principles and according to the reality.

Article 2 How to specify the scopes of "procurement departments" and "agricultural products" as stated in the Implementing Rules of Stamp Tax?
There are a large number of agricultural products in China, and the regional differences are comparatively obvious.
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