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内地印花税法获通过 明年7月起施行
十三届全国人大常委会第二十九次会议今日下午表决通过印花税法,自2022年7月1日起施行。

1988年8月6日国务院发布的《中华人民共和国印花税暂行条例》将同时废止。

草案一审稿总体上保持现行税制框架和税负水平基本不变,将印花税暂行条例和证券交易印花税有关规定上升为法律。

草案二审稿总体上维持现行税制框架不变,适当降低税率,拟将「商标专用权、着作权、专利权、专有技术使用权转让书据」的税率由万分之五降低至万分之三,进一步落实减税降费,支持创新发展,鼓励知识产权实施应用。

至於外界关注的证券交易印花税税率,根据草案二审稿,证券交易印花税税率及优惠政策依然保持不变,即按照证券交易成交金额的千分之一,且只对证券交易的出让方徵收,不对受让方徵收。

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