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Record · chinatax ACC. 900063443

Notice of the Ministry of Finance and the State Administration of Taxation on Reducing and Exempting Stamp Tax on Business Account Books

财政部税务总局关于对营业账簿减免印花税的通知

Issuer
—
Date
2018-05-03
Instrument
notice
Cited by
0
This notice reduces the stamp tax rate on capital account books by half and exempts other account books from the fixed five-yuan stamp tax, effective from May 1, 2018, to reduce enterprise burdens and encourage investment.
Full text · 原文 181 字
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财政局：<br> 为减轻企业负担，鼓励投资创业，现就减免营业账簿印花税有关事项通知如下：<br> 自2018年5月1日起，对按万分之五税率贴花的资金账簿减半征收印花税，对按件贴花五元的其他账簿免征印花税。<br> 财政部 税务总局<br> 2018年5月3日<br> 该文件非由国家税务总局牵头制定，查询结果仅供参考