China's new stamp duty law

It is well known that stamps do in China what signatures do in the West. They give documents their binding character. The tax authorities also take advantage of this: they demand levies in connection with the stamping of contracts. Until now, however, this practice was only prescribed by an executive order that dates back to 1988. Now the People's Congress is professionalising tax law here too and regulating stamp duty by law.

Last updated: 24. July 2025