国税发[2004]15号

颁布日期：20040129 　实施日期：20040129 　颁布单位：国家税务总局

GuoShuiFa [2004] No. 15

January 29th， 2004

The bureaus of local taxation of all provinces， autonomous regions， municipalities directly under the Central Government and cities directly under state planning：

After the amendment and re-promulgation of the Law of the People's Republic of China on the Administration of Tax Collection （hereinafter referred to as LATC） and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection （DRILATC）， some provisions in Article 13 of the Interim Regulations of the People's Republic of China on Stamp Tax （hereinafter referred to as IRST） and in Articles 39 through 41 of the Detailed Rules for the Implementation of the Interim Regulations on Stamp Tax are inapplicable （hereinafter referred to as DRIIRST）。 In order to intensify the administration on the collection of stamp tax， the applicable punitive provisions on acts in violation of the regulations regarding the stamp tax are hereby notified：

Any taxpayer of stamp tax who has committed any of the following acts shall be punished by the tax organ in light of the seriousness of the actual circumstances：

1. The punitive provisions in Article 64 of the LATC shall be applicable， if a taxpayer fails to stick or sticks less than the required fiscal stamps on the tax payment receipts， or fails to cancel or cross out the fiscal stamps stuck on the tax payment receipts.

2. The punitive provisions in Article 63 of the LATC shall be applicable， if a taxpayer tears off and re-uses the already stuck fiscal stamps.

3. The punitive provisions in Article 91 of the DRILATC shall be applicable， if a taxpayer counterfeits fiscal stamps.

4. With regard to a taxpayer who shall pay the total amount of stamp tax due regularly， if it fails to pay or pays less than the amount of stamp tax due within the time limit as required by the tax organ， it shall be punished according to the punitive provisions of Articles 63 and 64 of the LATC in light of the nature of its offence； if the circumstance is serious， its license for the regular payment of the total amount of stamp tax due shall be cancelled simultaneously.

5. Where a taxpayer is in violation of any of the following provisions， the punitive provisions in Article 60 of the LATC shall be applicable：

（1） Article 23 of the DRIIRST， which provides that “Where the stamp tax is paid regularly， the tax payer shall affix an aggregate payment stamp and serial numbers designated by the tax organ on the tax payment receipts and bind them into a complete book， and after the stamps or payment slip attachments are cancelled by affixing a seal， the documents shall be kept for future reference”。

（2） Article 25 of the DRIIRST， which provides that “The taxpayer shall properly preserve the tax payment receipts. With regard to the preservation periods of the tax payment receipts， those governed by any clear provisions of the state shall be handled according to these provisions； other documents shall be kept for one year after their expiry date.”

The present Circular shall be implemented as of its promulgation.