总总业题外业务业资税问文局业外企国知通企题英关投关资于收企文收和商总务国【章名】 通知
各省、自治区、直辖市税务局，各计划单列市税务局，
海洋石油税务管理局各分局：
根据《
国务院关于外商投资企业和外国企业适用
增值税、
消费税、
营业税等税收暂行条例有关问题的通知》的规定，外商投资企业、外国企业和
其他经济
组织及其在华机构（以下简称“企业”）从１９９４年１月１日起，应按照《中华人民共和国印花税暂行条例》及其施行细则的规定缴纳
印花税。现将有关问题明确如下：
一、企业在１９９３年１２月３１日以前书立、领受的各种应税凭证，包括
合同、产权转移书据、营业帐簿、权利许可证照等，不征
印花税。
二、企业１９９３年１２月３１日以前签订的应税合同，在１９９４年１月１日以后修改合同增加金额或原合同到期续签
合同的，按规定贴花。
三、记载资金的帐簿，１９９４年１月１日以后实收资本和资本公积增加的，就其增加部分贴花；对启用的新帐，实收资本和资本公积未增加的，免贴印花；对１９９４年１月１日以后启用的
其他帐簿按规定贴花。
四、１９９３年１２月３１日以前企业取得的产权转移书据和权利许可证照在１９９４年１月１日以后有更改、换证、换照、转让行为的，按规定贴花。
五、企业记载资金的帐簿一次贴花数额较大，经主管
税务机关批准，可允许三年内分次贴足印花；经营期已不足三年的企业，应在经营期内贴足印花。
六、
其他征免事宜，均按照
印花税现行规定执行。
【名称】 CIRCULAR ON THE QUESTION CONCERNING THE LEVY OF STAMP TAX ON EN-TERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
【题注】 (State Administration of Taxation: 7 April 1994 Coded Guo Shui Fa[1994] No. 095)
【章名】 Whole Doc.To the tax bureaus of various provinces, autonomous regions andmunicipalities, the tax bureaus of various cities with independentplanning and to various sub-bureaus of the Offshore Oil TaxAdministration:
In line with the stipulation of the State Council Circular OnQuestions Related to the Provisional Regulations Concerning the Levy ofApplicable Value-Added Tax, Consumption Tax and Business Tax on Enterprisewith Foreign Investment and Foreign Enterprises, foreign enterprises withforeign investment, foreign enterprises and other economic organizationsand their offices in China (hereinafter referred to as "enterprises")shall, beginning from January 1, 1994, pay stamp tax in accordance withthe Provisional Regulations of the Peoplechrr(39)s Republic of China on Stamp Taxand detailed rules for its implementation. Related issues are herebyclarified as follows:
I. Enterprises which had contracted to be established before December31, 1993 and have received various dutiable certificates, includingcontracts, property rights transfer certificates, business account booksand licenses of rights are exempt from stamp tax.
II. Enterprises which had signed dutiable contracts before December31, 1993, revised the contracts after January 1, 1994 to increase theamount of investment or signed a new contract after the expiration of theoriginal contract shall pay stamp tax according to regulations.
III. For capital actually received and capital accumulationsincreased after January 1, 1994 as recorded in the account book, stamp taxshall be levied on the increased portion; the capital actually receivedand capital accumulations which have not increased as recorded in the newaccount book are exempt from stamp tax; for other account books startedusing after January 1, 1994, stamp tax shall be levied according toregulations.
IV. For property right transfer certificates and right licenseobtained by the enterprise before December 31, 1993 which were revised,replaced or transferred, stamp tax shall be levied according toregulations.
V. If the amount of lump sum stamp tax to be recorded in the accountbook of the enterprise is too big, with approval from competent taxauthorities, deficient stamp tax payments are allowed to be made up byinstalments within three years. Enterprises with an operational periodless than three years shall make up the deficient stamp tax payment withinthe operational period.
VI. The current regulations on stamp tax shall be acted upon inregard to other tax-exemption matters.
