Relevant matters of stamp tax collection and management in Beijing Municipality are announced as follows:

Stamp tax for taxable contracts and property transfer documents shall be declared and paid in sequence. They can also be declared and paid quarterly if the taxpayers are entities. Stamp tax for the taxable account book can be declared and paid annually. Stamp tax for overseas entities and individuals' taxable documents shall be declared and paid in sequence. In case of any difficulty in declaration or payment, they can also declare and pay the stamp tax annually.

This Announcement will be implemented from July 1, 2022.

Beijing Municipal Tax Service, State Taxation Administration

June 30, 2022