中华人民共和国印花税暂行条例(附英文)
国务院
中华人民共和国印花税暂行条例(附英文)
1988年6月24日国务院第九次常务会议通过，1988年8月6日中华人民共和国国务院令第十一号发布）
第一条 在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人（以下简称纳税人），应当按照本条例规定缴纳印花税。
第二条 下列凭证为应纳税凭证：
（一）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
（二）产权转移书据；
（三）营业帐薄；
（四）权利、许可证照；
（五）经财政部确定征税的其他凭证。
第三条 纳税人根据应纳税凭证的性质，分别按比例税率或者按件定额计算应纳税额，具体税率、税额的确定，依照本条例所附《印花税税目税率表》执行。
应纳税额不足1角的，免纳印花税。
应纳税额在1角以上的，其税额尾数不满5分的不计，满5分的按1角计算缴纳。
第四条 下列凭证免纳印共税：
（一）已缴纳印花税的凭证的副本或者抄本：
（二）财产所有人将财产赠给政府、社会福利单位、学校所立的书据；
（三）经财政部批准免税的其他凭证，
第五条 印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票（以下简称贴花）的缴纳办法。
为简化贴花手续，应纳税额较大或者贴花次数频繁的，纳税人可向税务机关提出申请，采取以缴款书代替贴花或者按期汇总缴纳的办法。
第六条 印花税票应当粘贴在应纳税凭证上，并由纳税人在每枚税票的骑缝处盖戳注销或者画销。
已贴用的印花税票不得重用。
第七条 应纳税凭证应当于书立或者领受时贴花。
第八条 同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。
第九条 已贴花的凭证，修改后所载金额增加的，其增加部分应当补贴印花税票。
第十条 印花税由税务机关负责征收管理。
第十一条 印花税票由国家税务局监制。票面金额以人民币为单位。
第十二条 发放或者办理应纳税凭证的单位，负有监督纳税人依法纳税的义务。
第十三条 纳税人有下列行为之一的，由税务机关根据情节轻重，予以处罚：
（一）在应纳税凭证上未贴或者少贴印花税票的，税务机关除责令其补贴印花税票外，可处以应补贴印花税票金额20倍以下的罚款；
（二）违反本条例第六条第一款规定的，税务机关可处以未注销或者画销印花税票金额10倍以下的罚款；
（三）违反本条例第六条第二款规定的，税务机关可处以重用印花税票金额30倍以下的罚款。
伪造印花税票的，由税务机关提请司法机关依法追究刑事责任。
第十四条 印花税的征收管理，除本条例规定者外，依照《中华人民共和国税收征收管理暂行条例》的有关规定执行。
第十五条 本条例由财政部负责解释；施行细则由财政部制定。
第十六条 本条例自1988年10月1日起施行。
附件：印花税税目税率表
印花税税目税率表
━━━━━━━┳━━━━━━━━━┳━━━━━┳━━━━━┳━━━━━
税 目 ┃ 范 围 ┃ 税 率 ┃纳税义务人┃ 说 明
━━━━━━━╋━━━━━━━━━╋━━━━━╋━━━━━╋━━━━━
1．购销合同┃包括供应、预购、 ┃按购销金 ┃立合同人 ┃
┃采购、购销结合及 ┃额0.3‰贴 ┃ ┃
┃协作、调剂、补偿、┃花 ┃ ┃
┃易货等合同 ┃ ┃ ┃
2．加工承揽┃包括加工、定作、 ┃按加工或 ┃立合同人 ┃
合同 ┃修缮、修理、印刷、┃承揽收入 ┃ ┃
┃广告、测绘、测试 ┃0.5‰贴 ┃ ┃
┃等合同 ┃花 ┃ ┃
3．建设工程┃包括勘察、设计合 ┃按收取费 ┃立合同人 ┃
勘察设计┃同 ┃用0.5‰贴 ┃ ┃
合同 ┃ ┃花 ┃ ┃
4．建筑安装┃包括建筑、安装工 ┃按承包金 ┃立合同人 ┃
工程承包┃程承包合同 ┃额0.3‰贴 ┃ ┃
合同 ┃ ┃花 ┃ ┃
┃ ┃ ┃ ┃
5．财产租赁┃包括租赁房屋、船 ┃按租金额 ┃立合同人 ┃
合同 ┃舶、飞机、机动车 ┃1‰贴 ┃ ┃
┃辆、机械、器具、 ┃花。税额 ┃ ┃
┃设备等合同 ┃不足1元 ┃ ┃
┃ ┃的按1元 ┃ ┃
┃ ┃贴花 ┃ ┃
┃ ┃ ┃ ┃
6．货物运输┃包括民用航空、铁 ┃按运输费 ┃立合同人 ┃单据作为
合同 ┃路运输、海上运输、┃用0.5‰贴 ┃ ┃合同使用
┃内河运输、公路运 ┃花 ┃ ┃的，按合
┃输和联运合同 ┃ ┃ ┃同贴花
7．仓储保管┃包括仓储、保管合 ┃按仓储保 ┃立合同人 ┃仓单或栈
合同 ┃同 ┃管费用 ┃ ┃单作为合
┃ ┃ ┃ ┃同使用
┃ ┃ ┃ ┃的，按合
┃ ┃ ┃ ┃同贴花
┃ ┃1‰贴花 ┃ ┃单据作为
8．借款合同┃银行及其他金融组 ┃按借款金 ┃立合同人 ┃合同使用
┃织和借款人（不包 ┃额0.05‰ ┃ ┃的，按合
┃括银行同业拆借） ┃贴花 ┃ ┃同贴花
━━━━━━━┻━━━━━━━━━┻━━━━━┻━━━━━┻━━━━━
印花税税目税率表（续一）
━━━━━━━┳━━━━━━━━━┳━━━━━┳━━━━━┳━━━━━
税 目 ┃ 范 围 ┃ 税 率 ┃纳税义务人┃ 说 明
━━━━━━━╋━━━━━━━━━╋━━━━━╋━━━━━╋━━━━━
9．财产保险┃所签订的借款合同 ┃按投保金 ┃ ┃单据作为
合同 ┃包括财产、责任、 ┃额0.03‰ ┃立合同人 ┃合同使用
┃保证、信用等保险 ┃贴花 ┃ ┃的，按合
┃合同 ┃ ┃ ┃同贴花
10．技术合同┃包括技术开发、转 ┃按所载金 ┃立合同人 ┃
┃让、咨询、服务等 ┃额0.3‰贴 ┃ ┃
┃合同。 ┃花 ┃ ┃
┃ ┃ ┃ ┃
11．产权转移┃包括财产所有权和 ┃按所载金 ┃立据人 ┃
书据 ┃版权、商标专用权、┃额0.5‰贴 ┃ ┃
┃专利权、专有技术 ┃花 ┃ ┃
┃使用权等转移书据 ┃ ┃ ┃
12．营业帐薄┃生产经营用帐册 ┃记载资金 ┃立帐簿人 ┃
┃ ┃的帐簿， ┃ ┃
┃ ┃按固定资 ┃ ┃
┃ ┃产原值与 ┃ ┃
┃ ┃自有流动 ┃ ┃
┃ ┃资金总额 ┃ ┃
┃ ┃0.5‰贴花 ┃ ┃
┃ ┃其他帐簿 ┃ ┃
┃ ┃按件贴花 ┃ ┃
┃ ┃5元。 ┃ ┃
13．权利、许┃包括政府部门发给 ┃按件贴花 ┃领受人 ┃
可证照 ┃的房屋产权证、工 ┃5元。 ┃ ┃
┃商营业执照、商标 ┃ ┃ ┃
┃注册证、专利证、土┃ ┃ ┃
┃地使用证 ┃ ┃ ┃
┃ ┃ ┃ ┃
━━━━━━━┻━━━━━━━━━┻━━━━━┻━━━━━┻━━━━━
(附英文)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX[*1]
(Adopted by the Ninth Executive Meeting of the State Council onJune 24, 1988 and promulgated by Decree No. 11 of the State Council of thePeople's Republic of China on August 6, 1988, and become effective as ofOctober 1, 1988)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX
[*1]
(Adopted by the Ninth Executive Meeting of the State Council on
June 24, 1988 and promulgated by Decree No. 11 of the State Council of the
People's Republic of China on August 6, 1988, and become effective as of
October 1, 1988)
Article 1
All units and individuals who execute or receive, within the territory of
the People's Republic of China, documents in the categories specified in
these Regulations shall be taxpayers subject to stamp tax (hereinafter
referred to as "taxpayers"), and shall pay stamp tax in accordance with
the provisions of these Regulations.
Article 2
The following categories of documents shall be taxable documents:
(1) contracts or documents in the nature of a contract with regard to:
purchases and sales, the undertaking of processing, contracting for
construction projects, property leasing, commodity transport, warehousing,
loans, property insurance, technology;
(2) documents for transfer of property rights;
(3) business account books;
(4) certificates evidencing rights or licences; and
(5) other documents that are taxable as determined by the Ministry of
Finance.
Article 3
According to the nature of the taxable document, taxpayers shall calculate
the amount of tax due on the basis of a flat tax rate or a fixed amount
per document. Determination of the specific tax rate or amount of tax
shall be made with reference to the Schedule of Tax Items and Tax Rates
accompanying these Regualtions.
No stamp tax shall be due where the amount of tax payable does not exceed
one jiao. Where the amount of tax payable is one jiao or more, an odd
amount not exceeding five fen shall not be counted; where the odd amount
is five fen or more, the tax shall be calculated as one jiao.
Article 4
The following documents shall be exempt from stamp tax:
(1) duplicates or copies of documents on which stamp tax has already been
paid;
(2) documents executed for the donation of property to the government,
social welfare establishments or schools by the property owner;
(3) other documents which are exempt from stamp tax with the approval of
the Ministry of Finance.
Article 5
Measures for the payment of stamp tax shall be implemented whereby
taxpayers shall, in accordance with the provisions, calculate the amount
of tax payable and purchase and affix at one time the full corresponding
amount of tax stamps (hereinafter referred to as "stamping").
In order to simplify the stamping procedures where the amount of tax to be
paid is relatively large or where frequent stamping is necessary,
taxpayers may apply to the tax authorities to use a tax payment account
instead of stamping, or a periodic payment method.
Article 6
Tax stamps shall be affixed to taxable documents; taxpayers shall cancel
each stamp along its border with a seal or a drawn line. Tax stamps that
have already been affixed may not be reused.
Article 7
Tax stamps shall be affixed to taxable documents at the time of execution
or upon receipt.
Article 8
Where the same document is executed by two or more parties and each party
holds a copy, each party shall be responsible for affixing on its own copy
the full amount of tax stamps due.
Article 9
Where a document on which tax stamps have already been affixed is amended,
resulting in an increase in the value thereof, additional tax stamps shall
be affixed on the document in accordance with the amount of such increase.
Article 10
The tax authorities shall be responsible for the administration of the
collection of stamp tax.
Article 11
The State Taxation Bureau shall supervise the printing of the tax stamps.
The face value of tax stamps shall be denominated in Renminbi.
Article 12
Units issuing or processing taxable documents shall be responsible for the
supervision of taxpayers in respect of the payment of stamp tax in
accordance with the law.
Article 13
Where taxpayers are found to have engaged in any of the following, the tax
authorities shall impose penalties in light of the seriousness of the
case:
(1) in the case of a failure to affix tax stamps, or to affix an
insufficient amount of tax stamps, on taxable documents, the tax
authorities may, in addition to ordering taxpayers to make up the tax
stamps, impose a fine equal to twenty times or less the amount of tax
stamps due;
(2) in the case of a violation of the provisions of Paragraph 1 of Article
6 of these Regulations, the tax authorities may impose a fine equal to ten
times or less the amount of the tax stamps that have not been cancelled by
a seal or a drawn line; and
(3) in the case of a violation of the provisions of Paragraph 2 of Article
6 of these Regulations, the tax authorities may impose a fine equal to
thirty times or less the amount of the tax stamps that have been reused.
In a case where tax stamps have been forged, the tax authorities shall
submit the matter to the judicial authorities for investigation into
criminal liability in accordance with the law.
Article 14
The collection and administration of stamp tax shall, in addition to the
provisions of these Regulations, be administered in accordance with the
pertinent provisions of the Interim Regulations of the People's Republic
of China for Tax Administration.
Article 15
The Ministry of Finance shall be responsible for the interpretation of
these Regulations, The rules for the implementation of these Regulations
shall be formulated by the Ministry of Finance.
Article 16
These Regulations shall become effective as of October 1, 1988.
Appendix: Stamp Tax Schedule of Tax Items and Tax Rates
|================|==================|==========|==========|=======|
|Tax Item |Scope |Tax Rate |Tax Payer |Remarks|
|================|==================|==========|==========|=======|
|1. purchases |including con- |0.03% of |parties to| |
| and sales |tracts for supp- |the value |the | |
| contracts |ly, advanced |of the |contract | |
| |sales, institu- |purchase | | |
| |tional pur- |or sale- | | |
| |chases, combin- | | | |
| |ed purchase and | | | |
| |cooperative | | | |
| |manufacturing, | | | |
| |assembly com- | | | |
| |pensation trade, | | | |
| |barter, and so | | | |
| |on. | | | |
|----------------|------------------|----------|----------|-------|
|2. processing |including con- |stamping |parties to| |
| contracts |tracts for pro- |as 0.05% |the | |
| |cressing, special |of the in-|contract | |
| |orders, repair |come | | |
| |and renovation, |from pro- | | |
| |overhaul, print- |cessing or| | |
| |ing, advertising, |contract- | | |
| |surveying, |ing | | |
| |testing and so | | | |
| |on. | | | |
|----------------|------------------|----------|----------|-------|
|3. survey and |including con- |0.05% of |parties to| |
| design con- |tracts for survey |receipts |the | |
| tracts for |and design | |contract | |
| engineering | | | | |
| and construc-| | | | |
| tion projects| | | | |
|----------------|------------------|----------|----------|-------|
|4. construction |including con- |0.03% of |parties to| |
| and installa-|tracts for con- |the con- |the | |
| tion project |straction and in- |tracted |contract | |
| contracts |stallation |amount | | |
| |undertaking | | | |
|----------------|------------------|----------|----------|-------|
|5.property leas-|including con- |0.1% of |parties to| |
| ing contracts |tracts for leasing|the lease |the | |
| |of buildings, |amounts |contract | |
| |vessels, aircraft,|less than | | |
| |motor vehicles, |one yuan | | |
| |machinery, ap- |to be | | |
| |pliances and |stamped | | |
| |other such |as one | | |
| |equipment |yuan | | |
|================|==================|==========|==========|=======|
|=================|=================|=========|==========|=================|
|Tax Item |Scope |Tax Rate |Tax Payer |Remarks |
|=================|=================|=========|==========|=================|
|6. goods |including con- |0.05% of |parties to|where the |
| transporta- |tracts for civil |the |the |documents are |
| tion contracts|aviation, railway|transpor-|contract |used as con- |
| |transportation, |tation | |tracts, stamping |
| |maritime |fees | |shall be made to |
| |transportation, | | |the documents |
| |inland water- | | |as in the case of|
| |ways, overland | | |contracts |
| |and through | | | |
| |transportation | | | |
|-----------------|-----------------|---------|----------|-----------------|
|7. warehousing |including con- |0.01% of |parties to|where ware- |
| and safekeep- |tracts for |the ware-|the |housing or |
| ing contracts |warehousing |housing |contract |safekeeping |
| |and safekeeping |and | |receipts are used|
| | |safekeep-| |as contracts, |
| | |ing fee | |stamping shall |
| | | | |be made to the |
| | | | |documents as in |
| | | | |the case of |
| | | | |contracts |
|-----------------|-----------------|---------|----------|-----------------|
|8. contracts for | including con- |0.005% of|parties to|if documents are |
| loan | tracts for loan |the loan |the |used as con- |
| | entered by |amount |contract |tracts, stamping |
| | banks and other | | |shall be made to |
| | financial | | |the documents |
| | organizations | | |in the case of |
| | and borrowers | | |contracts |
| | except interbank| | | |
| | loan agreements | | | |
|-----------------|-----------------|---------|----------|-----------------|
|9. property in- | including in |0.003% of|parties to|if documents are |
| surance | surance con- |the |the |used as con- |
| contracts | tracts for pro- |amount |contract |tracts, stamping |
| | perty, bonding, |insured | |shall be made to |
| | guarantee, sure-| | |the documents |
| | ty and credit | | |as in the case of|
| | undertakings | | |contracts |
| | and so on | | | |
|-----------------|-----------------|---------|----------|-----------------|
|10. technology | including con- |0.03% of |parties to| |
| contracts | tracts for |the in- |the | |
| | technology |dicated |contract | |
| | development |amount | | |
| | and transfer, | | | |
| | consulting, ser-| | | |
| | vice, and so on | | | |
|=================|=================|=========|==========|=================|
|===============|==================|=============|============|========|
|Tax Item |Scope |Tax Rate |Tax payer |Remarks |
|===============|==================|=============|============|========|
|11. property |including |0.05% of |parties ex- | |
| transfer |transfer |the amount |ecuting the | |
| documents |documents for |indicated |document(s) | |
| |property owner- | | | |
| |ship and | | | |
| |copyrights, | | | |
| |trademark | | | |
| |rights, patents, | | | |
| |the right to the | | | |
| |use of pro- | | | |
| |prietary | | | |
| |technology and | | | |
| |so on | | | |
|---------------|------------------|-------------|------------|--------|
|12.business |account books |account |business ac-| |
| accounting |used for produc- |books for |counting | |
| documents |tion and |recording |entities | |
| |business |funds: 0.05% | | |
| |operations |of the total | | |
| | |amount of | | |
| | |the original | | |
| | |value of fix-| | |
| | |ed assets | | |
| | |and self- | | |
| | |owned | | |
| | |working | | |
| | |capital; | | |
| | |other ac- | | |
| | |count | | |
| | |books: 5 | | |
| | |yuan for | | |
| | |each | | |
|---------------|------------------|-------------|------------|--------|
|13.certificates|including cer- |5 yuan per |receiver(s) | |
| and licences|tificates of title|document |of the | |
| |for buildings, | |document(s) | |
| |business | | | |
| |licences for in- | | | |
| |dustry and com- | | | |
| |merce, cer- | | | |
| |tificates for | | | |
| |registration of | | | |
| |trade-marks, cer- | | | |
| |tificates of | | | |
| |patents, and | | | |
| |land use | | | |
| |certificates | | | |
|===============|==================|=============|============|========|
Note:
[*1] According to the interpretation of Rules for the Implementation of
the Interim Regulations of the People's Republic of China on Stamp Tax,
promulgated by the Ministry of Finance on September 29, 1988, the Interim
Regulations of the People's Republic of China on Stamp Tax shall also
apply to Chinese-foreign Equity joint ventures. Chinese-foreign
contractual joint ventures, foreign-capital enterprises, foreign
companies, enterprises and other economic organizations as well as their
resident offices in China. -The Editor.
目前，世界各国军事司法机构各异，主要有“大部制”和“小部制”之分。“大部制”承担广义上的军法任务，如英、美等国，主要由四个分支构成：“行政分支”、“军事事务分支”、“法律咨询服务分支”、“军事司法分支”，集军队立法、审判、检察于一身。“军事司法分支”仅是军法系统的小部分。所谓“小部制”是指军事司法队伍只担负军事审判、检察、调查任务，目前欧洲大陆各国属于这一类。
美国没有专门的军事检察机构，军事检察的职能由军事指挥官和军内设置的执法监督机构履行。军事审判体制系三级三审制：第一级是军事法庭，第二级是军事复核法院，第三级是军事上诉法院。
英军自1666年开始设立总军法官办公室，总军法官由国王专门颁发证书予以任命，对英陆军和皇家空军有司法管辖权，皇家海军单独设立海军法官。此外，军法署在伦敦的办公室还设有一个负责保存程序记录的登记处，由一名书记官负责，该书记官同时也是总军法官办公室的主管。
德国军队调查者发现军人行为触犯了刑法，他应该将案件提交地方检察官办公室，由其展开普通的刑事调查。在普通刑法典之外，还存在特别军事刑法典。触犯这两种刑法典的军人，都将受到普通刑事法院的审判。地方普通法院专门设立军事审判庭，受理军人犯罪案件。
法国国家最高审判机关(最高法院)对军事审判享有终审权，军事司法权统一于国家司法权。和平时期军人犯罪案件由普通法院审理。战争时期，法国设立战时军事法庭，它由高等军事法庭和国土三军法庭组成。
西班牙军事法庭分三级设立。最高法院军事审判庭行使军事司法的终审权。中央军事法庭是国家在军队设立的最高审级的军事审判机构。区域军事法庭属于军队建制的第二审级的军事审判机构。
瑞士军队设立区域军事法庭、军事上诉法庭和最高军事法院三级军事审判组织。最高军事法院是最高级别的军事审判机构。对于批准的上诉,最高军事法院不参与案件的具体审理,而指示下级有关军事法庭按其确定的指导方针作出新的裁决,从而保证军事犯罪案件完全在军内解决。
俄罗斯由军事检察院、军事法院独立行使军事司法权，只服从俄联邦最高检察院检察长和最高法院院长，不受任何地方和军事机关的干涉。俄罗斯军事法院的设置与军事检察院的设置相对应，为三级制，即卫戍区军事法院、军区(舰队)军事法院和俄联邦最高法院军事审判厅。俄联邦最高法院主席团和上诉委员会，可根据上诉和异议书，受理军事法院初审或终审的案件。
以色列由军法署署长办公室和军事审判法庭组成军事司法体系。军法署署长办公室由军法署署长和军法官组成，下辖军事检察官和军事辩护两个办公室。
泰国的军事法院分为初审军事法院、军事上诉法院和最高军事法院三级。初审军事法院分为省军区军事法院、战区军事法院、曼谷军事法院和军事单位法院4种。军事上诉法院属于军事系统二审审判机关。最高军事法院是军事系统内部设置的最高级审判机关，主要受理被告军人不服军事上诉法院判决的刑事案件。
（作者单位：重庆市第三中级人民法院）
