The State Administration of Taxation's Ningxia Hui Autonomous Region Taxation Bureau's "Announcement on Clarifying Matters Related to the Collection and Administration of Stamp Duty (Draft for Comments)" is publicly soliciting opinions.

State Administration of Taxation Ningxia Hui Autonomous Region Taxation Bureau Public Comments

State Administration of Taxation Ningxia Hui Autonomous Region Taxation Bureau

Full text valid

2022.7.6

According to (adopted at the 29th meeting of the Standing Committee of the 13th National People's Congress on June 10, 2021) and 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), the Taxation Bureau of the Ningxia Hui Autonomous Region of the State Administration of Taxation has formulated the "State Administration of TaxationThe Announcement of the Taxation Bureau of the Ningxia Hui Autonomous Region on clarifying matters related to the collection and administration of stamp tax (draft for comments)> clarifies the deadline for declaration and payment of stamp tax and standardizes the assessment and collection of stamp tax. According to the "Measures for the Administration of Tax Normative Documents" and the relevant requirements of the autonomous region government, the Ningxia Hui Autonomous Region Taxation Bureau of the State Administration of Taxation will be open from June 28, 2022 to July 27, 2022.The State Administration of Taxation will conduct a 30-day public announcement on its website to solicit opinions from taxpayers and the public. Taxpayers can log on to the website of the Ningxia Hui Autonomous Region Taxation Bureau of the State Administration of Taxation to read the above documents and provide feedback and suggestions to our bureau by mail or email. (Address: Property and Behavior Tax Division, Ningxia Hui Autonomous Region Taxation Bureau, State Administration of Taxation, No. 167, Beijing Middle Road, Jinfeng District, Yinchuan CityPostal code: 750002; Tel: 0951-5695115 Email: 314895244@qq.com)

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2. Explanation

Announcement of the Ningxia Hui Autonomous Region Taxation Bureau of the State Administration of Taxation on clarifying matters related to the collection and administration of stamp tax (Draft for comments)

In order to implement the "Stamp Duty Law of the People's Republic of China", standardize the stamp tax collection and management in our district, further reduce the burden on taxpayers, and maximize the convenience for taxpayers to declare and pay tax, the relevant stamp tax collection and management matters in our district are now clarified as follows:

1. Clarify the deadline for stamp tax declaration and payment

(1)Taxable contracts and property rights transfer documents for enterprises and institutions in our district are declared and paid on a quarterly basis, and taxable business account books are declared and paid on an annual basis. Taxable contracts and property rights transfer documents for natural persons are declared and paid on a one-to-one basis.

(2) Stamp taxes on taxable documents for overseas entities or individuals are declared and paid on a one-to-one basis.

(3) If levy is implemented on a quarterly or annual basis, taxpayers shall declare and pay taxes within 15 days from the end of the quarter or year; if levy is implemented on a per-time basis, taxpayers shall declare and pay taxes within 15 days from the date of tax liability.

(4) The date of establishment of the taxable certificate is before June 30, 2022The stamp tax declaration period shall be implemented in accordance with the original stamp tax declaration period.

Second, standardize the stamp tax assessment and collection

The stamp tax assessment and collection shall be implemented in accordance with the Stamp Duty Law of the People's Republic of China and the Tax Collection Management Law of the People's Republic of China.

This announcement will come into effect on July 1, 2022.

This is hereby announced.

In order to ensure the smooth implementation of the Stamp Duty Law of the People's Republic of China (hereinafter referred to as the Stamp Duty Law), standardize stamp tax collection and management, and optimize stamp tax payment services, according to the "State Administration of Taxation's Notice on Implementation and other relevant matters (No. 14 of 2022, hereinafter referred to as the "Announcement on Related Matters") authorizes the formulation of this . The explanation is as follows:

1. Why is the issued?

June 10, 2021, printedThe Flower Tax Law was approved by the 29th Session of the Standing Committee of the 13th National People's Congress and will come into effect on July 1, 2022. In order to ensure the smooth implementation of the Stamp Duty Law, standardize stamp tax collection management, and optimize stamp tax payment services, the State Administration of Taxation issued an "Announcement on Relevant Matters" authorizing "the specific tax deadlines to be determined by each province and autonomous region.", the taxation bureaus of municipalities directly under the Central Government and cities under separate state planning shall determine based on the actual collection and administration. At the same time, the stamp tax assessment and collection work in our region shall be regulated in accordance with the Stamp Duty Law.

Second, what are the main contents of the announcement?

There are 2 main contents of the announcement, which clarify the following collection and management matters: First, clarify the enterpriseTaxpayers of public institutions, natural persons, overseas entities or individuals shall apply for stamp tax declaration and payment deadlines on a per-time, quarterly and annual basis. Article 2 clarifies the legal provisions applicable to stamp tax assessment and collection after the implementation of the Stamp Duty Law, and at the same time repeals the "State Administration of Taxation Ningxia Hui Autonomous Region Taxation Bureau's "State Administration of Taxation"Announcement of the Ningxia Hui Autonomous Region Taxation Bureau's Stamp Duty Appraisal and Collection Management Measures>.

3. I am a corporate taxpayer. When should I declare contracts signed before June 30, 2022?

The Stamp Duty Law will come into effect on July 1, 2022, and taxpayers will be required to file in 2022.Taxable vouchers written before June 30 will still be subject to the collection items and declaration deadlines of the original "Interim Regulations of the People's Republic of China on Stamp Duty".

IV. When will the take effect?

In order to connect with the implementation of the Stamp Duty Law, the will take effect from July 1, 2022.

5. Why is the