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。）

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。

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。

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.

第二条　本法所称应税凭证，是指本法所附《印花税税目税率表》列明的合同、产权转移书据和营业账簿。

Entities and individuals that

第三条　本法所称证券交易，是指转让在依法设立的证券交易所、国务院批准的其他全国性证券交易场所交易的股票和以股票为基础的存托凭证。