Solicitation of comments

1. Submit your opinions via email, email address: 520088878@qq.com.

2. Mail your opinions by letter to: Property and Behavior Tax Collection Office, Jilin Provincial Taxation Bureau, State Administration of Taxation, No. 1518 Nanhu Road, Changchun City, Jilin Province (postal code 130022), and write in the letterThe seal is marked with the words "Soliciting opinions on the stamp duty payment deadline."

Jilin Provincial Taxation Bureau of the State Administration of Taxation

July 6, 2022

Announcement of the Jilin Provincial Taxation Bureau of the State Administration of Taxation on the Stamp Duty Payment Deadline

(Draft for Solicitation of Comments)

For implementationThoroughly implement the relevant provisions of the "Stamp Duty Law of the People's Republic of China" 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" (2022 No. 14), combined with the actual collection and management of Jilin Province, the stamp tax payment deadlines of Jilin Province are now announced as follows:

1. Taxable contracts shall be declared and paid quarterly or on a per-time basis. For infrequent written documents,Taxpayers of taxable contracts can choose to pay taxable contracts in batches according to the actual situation, and the declaration method cannot be changed within one year once selected.

Second, taxable property rights transfer documents must be declared and paid on a one-to-one basis. Taxpayers who often sign property rights transfer documents and find it difficult to declare after each issuance can choose to declare and pay on a quarterly basis.

Third, taxable business account books must be declared and paid on an annual basis.

Fourth, the taxable certificates of overseas entities or individuals shall be declared and paid on a one-by-one basis. If taxpayers have difficulty in filing declarations after each signing, they may choose to declare and pay on an annual basis.

5. If tax collection is implemented on a quarterly or annual basis, the taxpayer shall declare and pay the tax within 15 days from the end of the quarter or year; if taxation is implemented on a per-time basis, the taxpayer shall declare and pay the tax within 15 days from the end of the quarter or year; if taxation is implemented on a per-time basis, the taxpayer shall declare and pay the tax on an annual basis.Declare and pay taxes within fifteen days.

Sixth, this announcement will come into effect on July 1, 2022. (No. 1, 2020) Article 2 is repealed at the same time.

This announcement is hereby announced

Jilin Provincial Taxation Bureau of the State Administration of Taxation

July 6, 2022

Interpretation of the

In order to facilitate taxpayers to understand and implement the policy, the (hereinafter referred to as the ) is hereby interpreted as follows:

1. Background of the formulation of

The (hereinafter referred to as the ) will be implemented on July 1, 2022. According to the and the and other related matters> (2022 No. 14), Article 1 (3),In order to uniformly implement standards across the province and in conjunction with the actual collection and administration practices of Jilin Province, the Jilin Provincial Taxation Bureau of the State Administration of Taxation has now formulated the "Announcement of the Jilin Provincial Taxation Bureau of the State Administration of Taxation on the Stamp Duty Payment Deadline" (hereinafter referred to as the "Announcement"), which clarifies the stamps of taxable contracts, taxable property rights transfer documents, taxable business account books, and taxable certificates written by the taxpayer when it is an overseas unit or individual.Tax payment deadline.

Second, the main content of the

makes it clear that taxable contracts are paid on a quarterly or monthly basis. Taxpayers can choose the reporting method of taxable contracts according to the actual situation, and once selected, they cannot be changed within one year. The reporting and payment period of taxable contracts is set as quarterly, mainly to take into account the coverage of taxpayers who have written taxable contracts.It is widespread and occurs frequently. Quarterly filing can reduce the tax burden of taxpayers. At the same time, it is consistent with the tax payment deadlines of other financial and commercial taxes such as real estate tax, urban land use tax, and environmental protection tax. Considering that it is convenient for taxpayers who do not often write taxable contracts to perform tax obligations in a timely manner, the allows them to choose to declare and pay on a one-by-one basis.

Clearly, the taxable property rights transfer documents are based onTaxpayers who often sign property rights transfer documents and find it difficult to declare after each filing can choose to file and pay quarterly. For example, taxpayers engaged in real estate development may choose to file and pay quarterly because they write more taxable property rights transfer documents.

It is clear that taxable business accounts are reported and paid annually. Considering that under normal circumstances, the vast majority of taxpayers haveThere are few changes in the collected capital (share capital) and capital reserves within one year, so the taxable business account books are declared and paid on an annual basis.

It is clear that when the taxpayer is an overseas unit or individual, the taxable certificates written by it must be reported and paid one by one. If it is difficult for the taxpayer to declare after each signing, they can choose to declare and pay annually. It should be noted that the domestic parties that write taxable certificates shall declare and pay according to theStamp tax must be declared and paid within the tax deadline for taxable contracts or taxable property rights transfer documents.

3. Implementation Time

This announcement will be effective from July 1, 2022. (2020 No. 1) Article 2 shall be abolished at the same time.