Notice of the Dalian Taxation Bureau of the State Administration of Taxation on soliciting opinions from the public on the "Announcement of the Dalian Taxation Bureau of the State Administration of Taxation on Adjusting the Stamp Duty Payment Deadline (Draft for Comments)"

Notice of the Dalian Municipal Taxation Bureau of the State Administration of Taxation on soliciting opinions from the public on the "Announcement of the Dalian Municipal Taxation Bureau of the State Administration of Taxation on Adjusting the Stamp Duty Payment Deadline (Draft for Comments)"

According to the Stamp Duty Law of the People's Republic of China, to further standardize the collection and management of stamp tax, we have drafted the "Announcement of the Dalian Taxation Bureau of the State Administration of Taxation on Adjusting the Stamp Duty Payment Deadline (Draft for Comments)", which is now open to solicit opinions from the public. The public can provide opinions through the following channels and methods:

1. Send your opinions by email to: dlswcxc@163.com, please contact us atThe subject of the email indicates " Seeking Opinions".

2. Mail your opinions by letter to: Property and Behavior Tax Division, Dalian Taxation Bureau, State Administration of Taxation, No. 330 Gorji Road, Shahekou District, Dalian City (postal code 116021), please mark this on the envelopeMark the words "Announcement of the Dalian Taxation Bureau of the State Administration of Taxation on Adjusting the Stamp Duty Payment Period (Draft for Comments)> Solicitation of Comments".

The public comment period is: July 4, 2022 to July 6, 2022.

July 4, 2022

(Draft for Comments)

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In order to implement the "Stamp Duty Law of the People's Republic of China" and further standardize the collection and management of stamp tax, in accordance with the "Announcement of the State Administration of Taxation on the Implementation of the "Stamp Duty Law of the People's Republic of China" and other related matters" (No. 14, 2022), Article 1 (3) and (4), the adjustment of the stamp tax payment period in our city is hereby announced as follows:

1Stamp tax will be levied on a quarterly basis for taxable contracts and property transfer documents written by taxpayers who have gone through tax registration and have recognized the stamp tax category. Taxpayers shall declare and pay tax within fifteen days from the end of the quarter.

For taxable contracts and property transfer documents written by taxpayers who have not gone through tax registration, or who have gone through tax registration but have not recognized the stamp tax category, stamp tax will be levied on a quarterly basis. Taxpayers must pay the tax themselves.The taxpayer shall declare and pay tax within fifteen days from the date when the obligation occurs.

Second, stamp tax shall be levied on the taxpayer's taxable business account book on an annual basis. The taxpayer shall declare and pay tax within fifteen days from the end of the year.

Third, if the taxpayer is an overseas unit or individual and has an agent in the country, the domestic agent shall be the withholding agent and withhold stamp tax on a quarterly basis. The withholding agent shall withhold stamp tax from quarter to quarter.The taxpayer shall declare and pay the tax within fifteen days from the date of settlement.

If the taxpayer is an overseas unit or individual and does not have an agent within the country, the taxpayer shall declare and pay the stamp tax on his own. The taxpayer shall declare and pay the tax within fifteen days from the date of tax liability.

Fourth, this announcement shall be effective from July 1, 2022. (2021 No. 4) The provisions on the stamp tax payment deadline are abolished at the same time.

It is hereby announced.

Dalian Taxation Bureau of the State Administration of Taxation

July 4, 2022