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Core Viewpoint - The article discusses the regulations and obligations related to stamp duty in China, emphasizing the importance of compliance and understanding the tax implications for various contracts and transactions [4][12][18]. Summary by Sections Taxpayer Obligations - Taxpayers include units and individuals who establish taxable certificates within China or use taxable certificates established outside China within the country [4]. - For foreign entities or individuals with agents in China, the domestic agent is responsible for withholding and paying the stamp duty [6]. - If there is no agent in China, the foreign taxpayer must self-declare and pay the stamp duty [7]. Tax Rates and Categories - The stamp duty rates are specified in the "Stamp Duty Tax Rate Table" attached to the Stamp Duty Law of the People's Republic of China [12]. - Various contracts are subject to different rates, such as: - Loan contracts: 0.05% of the loan amount [14]. - Sales contracts: 0.3% of the transaction price [14]. - Securities transactions: 0.1% of the transaction amount [14]. Timing of Tax Liability - The tax liability for stamp duty arises on the day the taxpayer establishes the taxable certificate or completes the securities transaction [17]. Common Misunderstandings - Not all contracts require stamp duty; only those listed in the Stamp Duty Tax Rate Table are taxable [18][29]. - Payment of stamp duty does not necessarily require affixing a stamp; it can also be paid through other means as authorized by tax authorities [20]. - Contracts without specified amounts still require stamp duty to be declared based on the actual settlement amount in subsequent periods [22][33]. - Stamp duty is non-refundable even if a transaction is canceled after the contract is signed [23][31]. - Taxpayers must declare stamp duty even if no actual business occurred during the period [24]. Special Cases - Contracts signed by domestic companies abroad but used within China are still subject to stamp duty [26]. - For contracts settled in foreign currencies, the tax basis is determined by converting the amount to RMB at the exchange rate on the date of the certificate [26].