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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUES CONCERNING FURTHER STRENGTHENING THE ADMINISTRATION ON THE COLLECTION OF STAMP DUTY

	(No. 150 (2004) of the State Administration of Taxation January 30, 2004)


SUBJECT : TAX COLLECTION; STAMP DUTY
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/30/2004
IMPLEMENT DATE : 01/30/2004
LENGTH : 1,028 words
TEXT :

Since the stamp duty was put into practice in 1988, the tax organs of all places have ceaselessly intensified the administration on the collection of stamp duty, have formulated effective measures for the collection of stamp duty according to the local conditions, and have ensured that the income from stamp duty increase steadily. However, with the establishment and development of the market economy of our country and the promulgation and implementation of the new Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to LATC), some provisions governing the stamp duty can't meet the actual needs of the administration on the tax collection, thus the discrepancies between these provisions and the LATC have become more and more obvious. With a view to strengthening the administration on the collection of stamp duty, stopping up the related loopholes, facilitating the taxpayers and guaranteeing the continuous and steady increase of the income of stamp lax, you are hereby notified of the following issues concerning strengthening the administration on the collection of stamp duty:

1. STRENGTHENING THE MANAGEMENT OF THE TAXABLE DOCUMENTS SUBJECT TO STAMP DUTY

The tax organs of all levels shall strengthen the management of the taxable documents subject to stamp duty, shall ask the taxpayers to establish a uniform register of taxable documents subject to stamp duty, shall ensure that the various taxable documents be registered timely, exactly and completely. With regard to an entity with a lot of taxable documents or with several departments that may sign taxable documents with other entities, the competent tax organ shall ask it to formulate the measures for the management of the registration of taxable documents in light of the actual circumstances. A taxpayer may assign a special department or a special person to be responsible for the management of the taxable documents where possible.

According to the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the taxable documents subject to stamp duty shall be preserved for 10 years.

2. PERFECTING THE MEASURES FOR THE REGULAR AGGREGATE PAYMENT OF STAMP DUTY

The tax organs of all levels shall strengthen the tax management of the entities subject to regular aggregate stamp duty, shall issue a regular aggregate payment license to the entities upon approval and shall determine the time limit for the regular aggregate payments. At the same time, the tax organs shall require the taxpayers to submit regularly the statements on the regular aggregate payments for stamp duty, and shall regularly examine the taxpayers' regular aggregate payments for stamp duty.

3. STRENGTHENING THE MANAGEMENT OF THE COMMISSION AGENTS OF STAMP DUTY

The tax organs of all levels shall strengthen the management of the payments of the tax stamps sold by the commission agents, shall conduct a thorough inspection over the sale of the tax stamps within their respective locality. Where a commission agent violates the provisions governing the commissioned sale of tax stamps, it/he shall be disqualified from selling the tax stamps in light of the seriousness of the circumstances. Any act of a commission agent that affects the sale of the tax stamps shall be timely corrected whenever it is found.

A tax organ shall, in light of the actual local circumstance, choose some entities or individuals that have a perfect and standard management system and a rather reliable credit standing to sell the tax stamps as commission agents, and shall often guide, examine and supervise them.

4. VERIFICATION OF THE COLLECTION OF STAMP DUTY

In accordance with Article 35 of the LATC and the features of the sources of the stamp duty, and for the purpose of strengthening the management of the collection of stamp duty, where a taxpayer is under any of the following circumstances, the local tax organ may verify the base for its payable stamp duty:

(1) Failing to establish a register for the taxable documents subject to stamp duty, or failing to register faithfully or keep properly the taxable documents subject to stamp duty;

(2) The base for the payable stamp duty is obviously low due to the taxpayer' refusal or failure to faithfully provide taxable documents subject to stamp duty;

(3) The taxpayer adopts the way of paying the aggregate stamp duty regularly, but fails to submit statements on the regular aggregate payments for stamp duty to the local tax organ within the time limit required by the tax organ; it is ordered to submit statements within a time limit, but it still fails to do so or the local tax organ in any examination finds that it fails to make regular aggregate payments for stamp duty.

When verifying the collection of stamp duty, a local tax organ shall issue to the taxpayer a notice on the verification of the collection of stamp duty, in which it shall specify the base of stamp duty and the time limit for the tax payments.

When verifying the collection of stamp duty, a local tax organ shall, in light of the taxpayer's actual income from production and business operations and by referring to the previous information on the taxpayer's payments for stamp duty and the contract conclusion in the same trade, determine a scientific and reasonable amount or proportion as the base for the payments of stamp duty.

The tax organs of all levels shall gradually establish basic stamp duty database, which shall cover the information of the collection of stamp duty in different trades and the relevant materials of different taxpayers, shall determine a scientific and reasonable assessment model, and shall ensure that the collection be verified timely, accurately, fairly and reasonably.

The local tax organs of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under state planning may, according to the requirements of this Notice and their respective actual circumstances, formulate measures for the verification and collection of stamp duty, specifying the scope of the taxable documents subject to stamp duty, the basis for the verification, the time limit for the tax payments and the verification amount or proportion, etc., and shall report them to the State Administration of Taxation for archival purposes.