国家税务总局关于印花税若干具体问题的规定

Regulations of the State Administration of Taxation on Specific Issues Concerning Stamp Tax 

                              国税地字[1988]25号

                             G.S.D.Z. [1988] No.025

根据《中华人民共和国印花税暂行条例》及其实行细则的法规，结合各地反映的实际情况，现对印花税的若干具体问题法规如下：

The Regulations on Specific Issues Concerning Stamp Tax are set out below in accordance with the Interim Regulations of the People's Republic of China on Stamp Tax and its implementing rules，taking into account local conditions：

1.对由受托方提供原材料的加工、定作合同，如何贴花？

1. How to affix tax stamp for the contracts on processing and customization with materials provided by the trustee party？

由受托方提供原材料的加工、定作合同，凡在合同中分别记载加工费金额与原材料金额的，应分别按“加工承揽合同”、“购销合同”计税，两项税额相加数，即为合同应贴印花；合同中不划分加工费金额与原材料金额的应按全部金额，依照“加工承揽合同”计税贴花。

With respect to the contract on the processing and customization with materials provided by the trustee party，if the processing charge and raw material cost have been recorded in the contract，it shall be taxed by "processing contract" and "purchase and sales contract" respectively， the sum of which shall be the stamp tax for the contract. If the contract does not classify processing charge and raw material cost，it shall be taxed in full according to "processing contract".

2.对商店、门市部的零星加工修理业务开具的修理单，是否贴花？

2. Shall the repair list issued by stores and retail departments for small processing and repair business be stamped？

对商店、门市部的零星加工修理业务开具的修理单，不贴印花。

The repair list issued by stores and retail departments for small processing and repair business may not be stamped.

3.房地产管理部门与个人订立的租房合同，应否贴花？

3. Shall the housing lease contract signed by real estate authority with individuals be affixed the stamp？

对房地产管理部门与个人订立的租房合同，凡用于生活居住的，暂免贴花；用于生产经营的，应按法规贴花。

If the house is used for residential purpose，the housing lease contract signed by the real estate authority with individuals may not be stamped. If the house is used for operating purpose， the stamp shall be affixed.

4.有些技术合同、租赁合同等，在签订时不能计算金额的，如何贴花？

4. How to affix stamp for the technical and lease contracts for which the amount is unable to be figured out at the time of signing？

有些合同在签订时无法确定计税金额，如技术转让合同中的转让收入，是按销售收入的一定比例收取或是按实现利润分成的；财产租赁合同，只是法规了月（天）租金标准而却无租赁期限的。对这类合同，可在签订时先按定额5元贴花，以后结算时在按实际金额计税，补贴印花。

The taxable amount of some contracts is unable to be figured out at the time of signing， such as transfer income of technology transfer contract which is charged or to share profits at a certain proportion of sales income；as for the property lease contract，it only provides for the monthly （daily） rent but no lease term. For such contract，it may be stamped at a fixed amount of RMB5 and the supplementary stamp may be affixed according to the actual amount at the time of settlement.

5.对货物运输单、仓储保管单、财产保险单、银行借据等单据，是否贴花？

5. Shall such documents as goods transportation documents，warehousing documents， property insurance policy and bank due bills be stamped？

对货物运输、仓储保管、财产保险、银行借款等，办理一项业务既书立合同，又开立单据的，只就合同贴花；凡不书立合同，只开立单据，以单据作为合同使用的，应按照法规贴花。

With respect to goods transportation documents，warehousing documents，property insurance policy and bank due bills， if both contract and document are available， only the contract shall be stamped；if no contract is signed and only document is issued and used as a contract，the stamp shall be affixed in accordance with related provisions.

6.运输部门承运快件行李、包裹开具的托运单据，是否贴花？

6. Shall the stamp be affixed to the consignment notes issued by transportation departments for the baggage and parcels undertaken to transport？

对铁路、公路、航运、水陆承运快件行李、包裹开具的托运单据，暂免贴花印花。

The consignment notes issued for the baggage and parcels undertaken to transport by rail， highway，sea or water are exempted from stamping for the time being.

7.不兑现或不按期兑现的合同，是否贴花？

7. Shall the stamp be affixed to the contract that can not be fulfilled or fails to be fulfilled on schedule？

依照印花税暂行条例法规，合同签订时即应贴花，履行完税手续。因此，不论合同是否兑现或能否按期兑现，都一律按照法规贴花。

In accordance with the Interim Regulations on Stamp Tax，contract shall be stamped at the time of signing，and related tax payment formalities shall also be completed. Therefore， no matter whether a contract is fulfilled on schedule or not，it shall be stamped as required.

8.1988年10月1日开征印花税以前签订的合同，10月1日以后修改合同增加金额的，是否补贴印花？

8. Shall the stamp be affixed to the contract signed before October 1，1988 when the stamp tax started to be levied but revised after October 1，1988？

凡修改合同增加金额的，应就增加部分补贴印花。对印花税开征前签订的合同，开征后修改合同增加金额的，亦应按增加金额补贴印花。

If the contract amount increases，the stamp shall be affixed for the part of increment. For the contract signed before levy of stamp tax but revised to increase the contract amount after levy of stamp tax，the stamp shall be affixed for the increase in contract amount.

9.某些合同履行后，实际结算金额与合同所载金额不一致的，是否补贴印花？

9. Shall the stamp be supplemented in case of discrepancy between the actual settlement amount and contract amount after fulfillment of a contract？

依照印花税暂行条例法规，纳税人应在合同签订时按合同所载金额计税贴花。因此，对已履行并贴花的合同，发现实际结算金额与合同所载金额不一致的，一般不再补贴印花。

In accordance with the Interim Regulations on Stamp Tax，the taxpayer shall affix stamp according to the contract amount when signing such contract. Therefore，for the contract that has been fulfilled and stamped，if the actual settlement amount differs from the contract amount， generally the taxpayer may not affix additional stamp.

10.企业租赁承包经营合同，是否贴花？

10. Shall the enterprise lease contract be stamped？

企业与主管部门等签订的租赁承包经营合同，不属于财产租赁合同，不应贴花。

The lease contracts signed by enterprises and competent authorities do not belong to property lease contracts and thus are exempted from stamping.

11.企业、个人出租门店、柜台等签订的合同，是否贴花？

11. The contracts signed by enterprises and individuals for lease of stores or counters shall be stamped？

企业、个人出租门店、柜台等签订的合同，属于财产租赁合同，应按照法规贴花。

The contracts signed by enterprises and individuals for lease of stores or counters belong to property lease contracts and shall be stamped as required.

12.什么是副本视同正本使用？

12. In which cases the duplicate is treated as the original？

纳税人的已缴纳印花税凭证的正本遗失或毁损，而以副本代替的，即为副本视正本使用，应另贴印花。

If the tax payer has lost or damaged the original of paid stamp tax certificate and uses a duplicate as the original，the duplicate shall be treated as the original and exempted from stamping.

13.如何确定纳税人的自有流动资金？

13. How to determine the working capital owned by the tax payer？

纳税人的自有流动资金，应据其所适用的财务会计制度确定。适用国营企业财务会计制度的纳税人，其自有流动资金包括国家拨入的、企业税后利润补充的、其他单位投入以及集资入股形成的流动资金。

The working capital owned by the tax payer shall be determined in accordance with applicable financial systems. If the financial accounting system for state-run enterprises is applicable to the tax payer， the working capital shall include state appropriation， after-tax profit supplementation，input from other units and fund raising.

适用其他财务会计制度的纳税人，其自有流动资金由各省、自治区、直辖市税务局按照上述原则具体确定。

If other financial accounting systems are applicable to the tax payer，the working capital shall be determined by the tax bureaus at the level of province，autonomous region and municipality according to the principles above.

14.设置在其他部门、车间的明细分类帐，如何贴花？

14. How to affix stamp to the subsidiary ledgers of other departments and workshops？

对采用一级核算形式的，只就财会部门设置的帐簿贴花；采用分级核算形式的，除财会部门的帐簿应贴花外，财会部门设置在其他部门和车间的明细分类帐，亦应按法规贴花。     

车间、门市部、仓库设置的不属于会计核算范围或虽属会计核算范围，但不记载金额的登记薄、统计薄、台帐等，不贴印花。

    In case of the one-tier accounting，only the account books of finance department shall be stamped；in case of accounting at different levels，apart from the account books of finance department，the subsidiary ledgers set by the department for other departments and workshops shall also be stamped.

If the register，statistical book and counter book created by workshop，retail department and warehouse are not within the accounting scope or do not record the amount although within the accounting scope，they may not be stamped.

15.对会计核算采用以表代帐的，应如何贴花？

15. How to stamp for the accounting in the form of sheets instead of account book？

对日常用单页表式记载资金活动情况，以表代帐的，在未形成帐簿（册）前，暂不贴花，待装订成册时，按册贴花。

In case single-page sheets，instead of account books，are used to record fund activities in daily operation，the stamp may be affixed until the sheets form an account book.

16.对记载资金的帐簿、启用新帐未增加资金的，是否按定额贴花？

16. Shall the stamp be affixed at a fixed value for the account book recording funds which uses a new account without increase in fund？

凡是记载资金的帐簿，启用新帐时，资金未增加的，不再按件定额贴花。

With respect to the account book recording funds，fixed-value stamp is no longer affixed when using a new account without increase in funds.

17.对有些经营收入的事业单位使用的帐簿，应如何贴花？

17. How to stamp for the account book used by a public institution with operating income？

对有经营收入的事业单位，凡属由国家财政部门拨付事业经费，实行差额预算管理的单位，其记载经营业务的帐簿，按其他帐簿定额贴花，不记载经营业务的帐簿不贴花；凡属经费来源实行自收自支的单位，其营业帐簿，应对记载资金的帐簿和其他帐簿分别按法规贴花。

With respect to the public institution with operating income，if it is funded by the fiscal department of the state and adopts differential budget management，its account book recording operating business shall be stamped at the fixed amount for the books of this kind，and the other books without recording operating activities may not be stamped. With respect to the institution adopting independent accounting for revenue and expenditure，its operating account book shall be stamped separately by the accounts recording funds and other accounts.

18.跨地区经营的分支机构，其营业帐簿应如何贴花？

18. How to affix stamp to the operating account books of branches with trans-regional operations？

跨地区经营的分支机构使用的营业帐簿，应由各分支机构在其所在地缴纳印花税。对上级单位核拨资金的分支机构，其记载资金的帐簿按核拨的帐面资金数额计税额贴花，其他帐簿按定额贴花；对上级单位不核拨资金的分支机构，只就其他帐簿按定额贴花。为避免对同一资金重复计税贴花，上级单位记载资金的帐簿，应按扣除拨给下属机构资金数额后的其余部分计税贴花。

The operating account books used by branches with trans-regional operations shall pay stamp tax to local tax authorities by each branch. With respect to the branch with funds appropriated by higher-level unit，its book recording funds shall be stamped according to the carrying amount of the appropriation，and the other books be stamped at a fixed value. With respect to the branch without appropriation from higher-level unit，only other books are stamped at a fixed value. In order to avoid overlaying of imposition of stamp tax for the same fund，the account book of higher-level unit recording such fund shall be stamped according to the fund deducting the appropriations to the lower-level unit.

19.对企业兼并的并入资金是否补贴印花？

19. Shall additional tax be affixed for the funds brought in by merger？

经企业主管部门批准的国营、集体企业兼并，对并入单位的资产，凡已按资金总额贴花的，接受单位对并入的资金不再补贴印花。

With respect to the merger of state-run or collectively-owned enterprises with approval of competent authorities，if the assets merged have been stamped according to the total amount，the unit taking over the assets will no longer affix stamp for the funds merged.

20. 对微利、亏损企业、可否减免税？

20. Is there tax relief policy for enterprises with narrow margin of profit or suffering losses？

对微利、亏损企业不能减免印花税。但是，对微利、亏损企业记载资金的帐簿，第一次贴花数额较大，难以承担的，经当地税务机关批准，可允许在三年内分次贴足印花

There is no stamp tax relief policy for enterprises with narrow margin of profit or suffering losses. However，if the enterprise with narrow margin of profit or suffering losses is difficult to bear the huge amount of the first stamping for its account book recording funds， it is allowed to affix stamp in full by several times within three years.

21.对营业帐簿，应在什么位置上贴花？

21. Where the stamp shall be affixed on the operating account book？

在营业帐簿上贴印花税票，须在帐簿首页右上角粘贴，不准粘贴在帐夹上。

    The stamp shall be affixed on the upper right corner of the first page of the book，and shall not be affixed on the account book clip.