Announcement No. 6 of 2022 of the State Administration of Taxation, Tibet Autonomous Region Taxation Bureau

2022.7.7

In order to implement the "Stamp Duty Law of the People's Republic of China" and the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, according to the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the State Administration of TaxationIn order to implement the provisions of the "Announcement of the Stamp Duty Law of the People's Republic of China" and other related matters (No. 14 of 2022), the stamp tax payment period of the Tibet Autonomous Region is hereby announced as follows:

1. Taxable contracts are paid quarterlyDeclaration and payment; taxpayers who occasionally have business can choose to declare and pay on a one-to-one basis.

Second, taxable property rights transfer documents must be declared and paid on a one-to-one basis; taxpayers who have difficulty reporting on a one-to-one basis can choose to declare and pay on a quarterly basis.

3. Taxable business account books must be declared and paid on an annual basis.

4. Taxable vouchers for overseas entities and individuals must be declared and paid on a one-to-one basis. Taxpayers who have difficulty reporting on a one-to-one basis may choose to declare and pay on an annual basis.

5.The announcement will come into effect on July 1, 2022. (2021 No. 3) Article 1 is about "declaring stamp tax on schedule"For all persons, monthly declaration and payment shall be implemented, and the tax payment period shall be within fifteen days from the end of each month." Abolished.

This is hereby announced.

Tibet Autonomous Region Taxation Bureau of the State Administration of Taxation

July 7, 2022

Interpretation of

Release time: 2022-07-1116:12Source: Property and Behavior Tax Division of the Tibet Autonomous Region Taxation Bureau

The (State Administration of Taxation Tibet Autonomous Region Taxation Bureau Announcement No. 6 of 2022, hereinafter referred to as the ) is hereby interpreted as follows:

1. Backgroundand significance

On June 10, 2021, the 29th Meeting of the Standing Committee of the 13th National People's Congress reviewed and approved the "Stamp Duty Law of the People's Republic of China", which will be implemented from July 1, 2022. At the same time, the "Interim Regulations on the Stamp Duty of the People's Republic of China" issued by the State Council on August 6, 1988 were abolished.Example>. In order to connect the old and new policies, according to Article 1, Item (3) of 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" (State Administration of Taxation Announcement No. 14, 2022) "Stamp tax is levied on a quarterly basis, an annual basis or a per-time basis. Taxable contracts and property rights transfer documents shall be printedFlower tax can be declared and paid on a quarterly or per-time basis, and taxable business account stamp taxes can be declared and paid on a yearly or per-time basis. The specific tax payment period shall be determined by the taxation bureaus of each province, autonomous region, municipality, and city under separate state planning based on the actual collection and management.”, declare and pay annually or on a per-time basis, and the specific tax payment period shall be determined by the tax bureaus of each province, autonomous region, municipality directly under the Central Government, and city under separate state planning in light of the actual collection and management.” According to the provisions of the Tibet Autonomous Region Taxation Bureau of the State Administration of Taxation, the taxation bureau of the State Administration of Taxation has clarified matters related to the stamp tax payment period and formulated this .

II. Main contents

(1) Taxable contracts shall be declared and paid on a quarterly basis; taxpayers with occasional business may choose to declare and pay on a one-to-one basis.

(2) Taxable property rights transfer documents shall be declared and paid on a one-to-one basis; taxpayers who have difficulty in filing on a one-to-one basis may choose to declare and pay on a quarterly basis.

(3) Taxable business account books shall be declared and paid on an annual basis.

(4) Taxable vouchers for overseas entities and individuals must be declared and paid on a one-to-one basis; taxpayers who have difficulty filing on a one-to-one basis may choose to declare and pay on an annual basis.

(5) This announcement will come into effect on July 1, 2022.>(No. 3 of 2021) Article 1 regarding "Taxpayers who declare stamp duty on a regular basis shall declare and pay on a monthly basis, and the tax payment deadline is within fifteen days from the end of each month" is abolished.

Tibet Autonomous Region Taxation Bureau of the State Administration of Taxation

July 7, 2022