Form detail
STA Form Stamp Duty Return
PRC Stamp Duty Return
Country
China
Revision year
2024
Methods
efile
Updated
2026-05-20
PRC Stamp Duty Return
Periodic return for PRC stamp duty on contracts, securities, and other dutiable instruments.
Who must file: Parties to dutiable contracts and instruments under the PRC Stamp Duty Law.
Practical overview
The PRC Stamp Duty Law (effective 1 July 2022) consolidated and modernized stamp duty across taxable contracts, property-rights transfer documents, business books, and securities transactions. Rates vary by contract type from 0.005 percent to 0.1 percent. Common practical issue: foreign-party contracts with Chinese counterparties can be dutiable.
Practical steps
- Identify dutiable contracts and instruments executed in the period.
- Apply the appropriate rate by contract category.
- File the stamp duty return periodically (monthly or quarterly depending on category).
Due-date notes
Periodic filing (monthly or quarterly per category); securities transactions reported by the brokerage.
Timing: periodic
Penalty snapshot
Late-payment surcharges and administrative penalties.
Related guides
Primary sources
- State Taxation Administration of ChinaVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.