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  Home > Service > Tax Advisory > China Taxation > Stamp Duty

All corporations and persons who execute or receive, within the territory of the People's Republic of China, documents in the categories specified as follows shall be taxpayers subject to stamp tax:

Tax Base and Tax Rate

Tax payable is assessed at the proportional tax rate and the quota tax rate, subject to the contract value and nature of the taxable documents.

Sino Corp CPA Limited
17/F., Siu Ying Commercial Building, 151-155 Queen's Road Central. Hong Kong.
Tel: (852) 2191 2999 Fax: (852) 2694 8597
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