国家税务总局关于外商投资企业和外国企业征收印花税有关问题的通

国税发[1994]095号
颁布日期：19940407 　实施日期：19940407 　颁布单位：国家税务总局

　　GuoShuiFa [1994] No.95

　　April 7，1994

　　The tax bureaus of various provinces， autonomous¹ regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan and the various sub-bureaus of the Offshore² Oil Tax Administration：

　　In line with the stipulation³ of the Circular of the State Council On Issues Related to the Interim⁴ Regulations Concerning the Levy⁵ of Applicable Value-Added Tax， Consumption Tax and Business Tax on Enterprise with Foreign Investment and Foreign Enterprises， enterprise with foreign investment， foreign enterprises and other economic organizations and their offices in China （hereinafter referred to as “enterprises”） shall， beginning from January 1， 1994， pay stamp tax in accordance with the Interim Regulations of the People's Republic of China on Stamp Tax and rules for its implementation⁶. Related issues are hereby clarified as follows：

　　I. Enterprises which had contracted to be established before December 31， 1993 and have received various dutiable certificates， including contracts， property rights transfer certificates， business account books and licenses⁸ of rights are exempt⁹ from stamp tax.

　　II. Enterprises which had signed dutiable contracts before December 31， 1993， revised the contracts after January 1， 1994 to increase the amount of investment or signed a new contract after the expiration¹⁰ of the original contract shall pay stamp tax according to regulations.

　　III. For capital actually received and capital accumulations increased after January 1， 1994 as recorded in the account book， stamp tax shall be levied¹¹ on the increased portion； the capital actually received and capital accumulations which have not increased as recorded in the new account book are exempt from stamp tax； for other account books started using after January 1， 1994， stamp tax shall be levied according to regulations.

　　IV. For property right transfer certificates and right license⁷ obtained by the enterprise before December 31， 1993 which were revised， replaced or transferred， stamp tax shall be levied according to regulations.

　　V. If the amount of lump sum stamp tax to be recorded in the account book of the enterprise is too big， with approval from competent tax authorities， deficient¹² stamp tax payments are allowed to be made up by instalments within three years. Enterprises with an operational period less than three years shall make up the deficient stamp tax payment within the operational period.

　　VI. The current regulations on stamp tax shall be acted upon in regard to other tax-exemption matters.