How Is The Pfer Of Property Ownership Classified According To The Scope Of Taxation?

Is Stamp Duty Payable On Unfulfilled And Non Scheduled Contracts?

According to the document No. three (1988) of Beijing tax No. 939th, according to the Provisional Regulations of stamp duty, the contract should be applique and the tax payment formalities should be fulfilled at the time of signing the contract. Therefore, whether the contract is fulfilled or not, it is always in accordance with the applique whether it can be cashed on time.