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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Stamp Tax Act
Article 7
Content:
The stamp tax rates or amounts are as follows: 
(deleted). 
Monetary receipts: Tax stamps at 0.4% of the amount received to be affixed by the person drawing up the receipt. Receipts for deposit of bid bonds: Tax stamps at 0.1% of the money deposited by the bidder to be affixed by the person drawing up the receipt. 
Contracting agreements: Tax stamps at 0.1% of the contract price, to be affixed by the person executing the contract or drawing up the receipt. 
Contracts for the sale, transfer, or partition of real estate: Tax stamps at 0.1% of the contract price, to be affixed by the person executing the contract or drawing up the receipt. 
Contracts for the sale of movables: Tax stamps at 4 yuan per piece, to be affixed by the person executing the contract or drawing up the receipt.
Chapter IV - Tax Return and Payment
Visitor:5  Update:2018-04-25

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