Full text · 原文
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经贸部、国家税务局：<br>
关于涉外经济合同征免印花税问题，经研究，现批复如下：<br>
一、为支持我国外贸事业的发展，国务院同意一九八九年和一九九〇年两年，对外贸合同免征印花税。<br>
二、其他涉外经济合同以及外贸公司为收购出口货源与国内有关企业签订合同的征免印花税，按《印花税暂行条例》的规定执行。<br>
一九八九年八月四日
Record · chinatax
ACC. 900064787
State Council Approval on Temporarily Exempting Foreign Trade Contracts from Stamp Tax
国务院关于对外贸合同暂缓征收印花税的批复
Issuer
—
Date
1989-08-04
Instrument
reply
Cited by
0
This document approves the exemption of foreign trade contracts from stamp tax for 1989 and 1990 to support the development of China's foreign trade, while other foreign-related economic contracts remain subject to existing regulations.