Party regulations Laws Tax documents About

中华人民共和国契税法

Article 5

In force

契税的应纳税额按照计税依据乘以具体适用税率计算。

Laws · NPC Standing Committee · In force from September 1, 2021

Article 4 Back to full text Article 6

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee) and theSTA Policy and Regulations Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.