PRC Stamp Tax Law

中华人民共和国印花税法

E-commerce orders are exempted from stamp tax

(Adopted at the 29th Session of the Standing Committee of the 13th National People's Congress on June 10, 2021 and effective as of July 1, 2022.)

（第十三届全国人民代表大会常务委员会第二十九次会议于二零二一年六月十日通過，自二零二二年七月一日起施行。）

Article 1:  Entities and individuals that conclude taxable documents and conduct securities transactions in the People's Republic of China are payers of stamp tax and shall pay such tax in accordance with this Law.

第一条　在中华人民共和国境内书立应税凭证、进行证券交易的单位和个人，为印花税的纳税人，应当依照本法规定缴纳印花税。

Entities and individuals that conclude taxable documents outside the People's Republic of China for use in the People's Republic of China shall pay stamp tax in accordance with this Law.

在中华人民共和国境外书立在境内使用的应税凭证的单位和个人，应当依照本法规定缴纳印花税。

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