Order No. 89 of the President of the People's Republic of China promulgating the Stamp Tax Law. (No. 89) Stamp Tax Law of the People's Republic of China.

The entities and individuals that conclude taxable vouchers or conduct securities trading within the territory of the People's Republic of China are taxpayers of stamp tax, and shall pay stamp tax in accordance with the provisions of this Law. 　　 The entities and individuals that conclude outside the territory of the People's Republic of China the taxable vouchers that are used inside China shall pay stamp tax in accordance with the provisions of this Law.
For the purpose of this Law, “taxable vouchers” means the contracts, documents of transfer of property rights, and business account books listed in the Table of Taxable Items and Tax Rates for Stamp Tax attached to this Law; “securities trading” means the transfer of stocks and depositary receipts issued based on stocks that are traded on stock exchanges legally formed and other national securities trading venues approved by the State Council.
The taxable items and tax rates for stamp tax shall be governed by the Table of Taxable Items and Tax Rates for Stamp Tax attached to this Law.