关于印发《关于本市社区服刑人员违反社区矫正规定的处置办法（试行）》的通知
上海市司法局
关于印发《关于本市社区服刑人员违反社区矫正规定的处置办法（试行）》的通知
各中级人民法院、各区县人民法院、市高级人民法院有关单位，各检察分院、各区县人民检察院、市人民检察院有关单位，各公安分局、县公安局、市公安局有关单位、各公安处（局），市监狱管理局、市社区矫正办、各区县司法局、市司法局有关单位：
现将《关于本市社区服刑人员违反社区矫正规定的处置办法（试行）》印发给你们，请遵照执行。
特此通知。
二ОО六年八月十六日
关于本市社区服刑人员违反社区矫正规定的处置办法（试行）
第一条为了进一步推进本市社区矫正工作顺利进行，规范社区矫正工作制度，加强对社区服刑人员的监督管理，根据《刑法》、《刑事诉讼法》、《治安管理处罚法》和最高人民法院、最高人民检察院、公安部、司法部以及本市社区矫正工作的有关规定，制定本办法。
第二条社区服刑人员在接受社区矫正期间，违反社区矫正规定，尚未构成违法犯罪和《刑法》规定应予以收监的情形，经教育不改，应当依据《市司法局关于社区服刑人员日常行为奖惩的规定》予以处分。
第三条社区服刑人员有下列情形之一的，应当予以警告：
（一）连续2次无故不接受个别教育的；
（二）无故不参加集中教育学习并不愿补课的；
（三）无特殊原因不送交情况汇报，经教育仍不送交的；
（四）无正当理由没有完成当月公益劳动的；
（五）违反外出请假制度，无正当理由，脱离监管不满1周的；
（六）未在规定时间内到居住地公安机关报到，导致未能及时纳入社区矫正的；
（七）其他违反监督管理规定的。
对受到警告处分的，应当由街镇司法所（科）和公安派出所共同予以教育谈话，并督促改过。
第四条社区服刑人员有下列情形之一的，应当予以记过：
（一）受警告处分后，仍有第三条所列情形之一的；
（二）违反外出请假制度，无正当理由，脱离监管1周以上的；
（三）轻微违法、违纪行为，尚未受到治安管理处罚的；
（四）故意逃避监督管理，有第三条所列两种情形以上，经教育仍不悔改的；
（五）超过1周未到居住地公安机关报到，致使未能及时纳入社区矫正的。
对受到记过处分的，应当由街镇司法所（科）和公安派出所共同予以教育谈话，并责令改过。
第五条管制、缓刑、假释、暂予监外执行、剥夺政治权利人员受到记过处分后，仍有第四条所列情形之一的，视为违反公安机关有关监督管理规定，依据《中华人民共和国治安管理处罚法》第60条之规定，可以提请公安机关予以5日至10日以下拘留，并处200元以上500元以下罚款的治安管理处罚。
第六条管制、缓刑、假释、暂予监外执行、剥夺政治权利人员违反《中华人民共和国治安管理处罚法》，公安机关应当予以治安管理处罚，并及时告知街镇司法所（科）及区县检察院监所检察部门。
第七条缓刑人员在缓刑考验期内，违反法律、行政法规或者国务院公安部门有关缓刑的监督管理规定，有下列情形之一的，视为情节严重，应当撤销缓刑，执行原判刑罚：
（一）受到治安管理处罚后，仍有第四条所列情形之一的；
（二）受到治安管理处罚后，再次违反《中华人民共和国治安管理处罚法》的；
（三）违反《中华人民共和国治安管理处罚法》，情节严重的；
（四）擅自脱离监管2个月以上的；
（五）向他人提供毒品，胁迫、诱骗开具麻醉药品、精神药品，教唆、引诱、欺骗吸毒，非法持有毒品不构成犯罪的以及吸食毒品或注射毒品的。
第八条假释人员在假释考验期内，违反法律、行政法规或者国务院公安部门有关假释的监督管理规定，有下列情形之一的，应当撤销假释，收监执行未执行完毕的刑罚：
（一）有第五条所列情形，予以行政拘留的；
（二）违反《中华人民共和国治安管理处罚法》，予以行政拘留的；
（三）受到警告、罚款等治安管理处罚后，仍有第四条所列情形之一的；
（四）擅自脱离监管1个月以上的；
（五）非法持有毒品不构成犯罪的以及吸食毒品或注射毒品的。
假释人员在假释期间具有应予行政拘留的情形，公安机关可先行予以行政拘留，并向人民法院提出撤销假释的建议，有关部门应当在规定的工作日内完成收监执行的相关法律手续。
第九条暂予监外执行人员有下列情形之一的，应当撤销暂予监外执行予以收监执行：
（一）运用非法手段取得继续暂予监外执行（保外就医）资格的；
（二）以自伤、自残、欺骗等手段故意拖延暂予监外执行（保外就医）时间的；
（三）保外就医后有条件就医而不就医的；
（四）暂予监外执行的情形消失但刑期未满的；
（五）受到行政拘留处罚的。
第十条对社区服刑人员予以警告，应由街镇司法所（科）日常行为奖惩评议小组讨论，填写《社区矫正日常行为奖惩申报表》上报区县司法局社区矫正工作职能部门，区县司法局社区矫正工作职能部门自收到材料后5个工作日内交区县司法局日常行为奖惩评议小组讨论决定并报市矫正办备案。
第十一条对社区服刑人员予以记过，应经街镇、区县司法局两级日常行为奖惩评议小组讨论并填写《社区矫正日常行为奖惩申报表》上报市矫正办，市矫正办自收到材料后5个工作日内作出决定。
第十二条对社区服刑人员有第五条之情形，提请治安管理处罚的，应由街镇司法所（科）日常行为奖惩评议小组讨论，填写《社区矫正日常行为奖惩申报表》上报区县司法局社区矫正工作职能部门，区县司法局社区矫正工作职能部门自收到材料后5个工作日内交区县司法局日常行为奖惩评议小组讨论决定并报市矫正办备案。
街镇司法所（科）在收到同意提请治安管理处罚的决定后，向地区公安机关提出予以治安管理处罚的建议并附社区服刑人员社区矫正期间的表现材料。
第十三条对提请司法惩处的，应由街镇司法所（科）日常行为奖惩评议小组讨论，填写《社区矫正司法奖惩申报表》上报区县司法局社区矫正工作职能部门。
对撤销缓刑的，区县司法局社区矫正工作职能部门自收到材料后5个工作日内交区县司法局日常行为奖惩评议小组讨论决定并报市矫正办备案。
对撤销假释、暂予监外执行的，经区县司法局日常行为奖惩评议小组讨论后报市矫正办，市矫正办自收到材料后5个工作日内作出决定。
街镇司法所（科）在收到同意提请司法惩处的决定后，向当地公安机关提出《社区矫正司法奖惩建议书》并附社区服刑人员社区矫正期间的表现材料。
第十四条公安机关依据《社区矫正司法奖惩建议书》及奖惩材料，向相关部门提出司法惩处建议。
提请撤销缓刑、撤销假释的，应当由公安机关报原作出缓刑、假释的人民法院，相关人民法院应当自收到同级公安机关提出的撤销缓刑、假释建议书之日起一个月内依法作出裁定。
提请撤销暂予监外执行的，应当由公安机关报原决定机关（人民法院、公安机关或监狱管理机关）。原决定机关应当在收到公安机关撤销暂予监外执行的建议书之日起一个月内依法作出决定。
第十五条人民检察院应当加强对收监执法活动的监督。对提请缓刑、假释、暂予监外执行和收监执行的机关应同时将相关文书抄送同级人民检察院。作出撤销和收监执行决定机关应在作出决定后将此文书抄送同级人民检察院。
第十六条本办法由上海市高级人民法院、上海市人民检察院、上海市公安局、上海市司法局共同解释。
第十七条本办法自下发之日起实施。
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.
