Announcement No. 5 of 2022 from the Shanxi Provincial Taxation Bureau of the State Administration of Taxation Announcement No. 5 of the State Administration of Taxation of the Shanxi Provincial Taxation Bureau on matters related to the collection and management of stamp duty

Announcement of the Shanxi Provincial Taxation Bureau of the State Administration of Taxation on matters related to the collection and management of stamp duty

Announcement No. 5 of 2022 of the Shanxi Provincial Taxation Bureau of the State Administration of Taxation

The full text is valid

2022.7.7

In order to implement the "Stamp Duty Law of the People's Republic of China" and implement 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, in accordance with the provisions 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" (2022 No. 14), the stamp tax in our province is herebyAnnouncements on matters related to the collection and management of tax (excluding securities transaction stamp tax) are as follows:

1. Stamp tax (excluding securities transaction stamp tax) payment deadline

(1) Taxable contracts written by taxpayers who have processed tax information confirmation or tax registration are generally levied on a quarterly basis.Taxable contracts written by taxpayers for infrequent business operations may be taxed on a per-time basis.

For taxable contracts written by taxpayers who have not handled tax information confirmation or tax registration, taxable contracts written by taxpayers who have not handled tax information confirmation or tax registration may be taxed on a per-time basis.

(2) Taxable property rights transfer documents written by taxpayers shall be taxed on a per-time basis.Taxation is calculated on a per-time basis; for property rights transfer documents frequently written and written by taxpayers due to business needs, taxation may be implemented on a quarterly basis.

(3) Taxable business account books written by taxpayers shall be taxed on an annual basis.

(4) Taxable certificates written by overseas entities or individuals must have an agent within the countryIf there is a person, the stamp tax payment period shall be consistent with that of his or her domestic agent; if there is no agent in the country, the stamp tax shall be declared and paid on a taxable basis on a case-by-case basis.

(5) If tax collection is implemented on a quarterly or annual basis, the taxpayer shall declare and pay tax within 15 days from the end of the quarter or year;If tax is levied, the taxpayer shall declare and pay the tax within 15 days from the date of tax liability.

2. This announcement will come into effect on July 1, 2022. (Shanxi Provincial Local Taxation BureauBureau Announcement No. 18 of 2011 was released, and the Shanxi Provincial Taxation Bureau Announcement of the State Administration of Taxation (revised No. 6 of 2018) was abolished at the same time.

This is hereby announced.

Shanxi Provincial Taxation Bureau of the State Administration of Taxation

July 7, 2022