Is the "Interim Measures for the Collection and Management of Stamp Duty in Anhui Province" still implemented?

Yes, these measures came into effect on January 1, 1997 and are still in effect today.

1. Definition: Stamp duty is a tax levied on the act of establishing and receiving legally valid certificates in economic activities and economic exchanges.

It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment.

2. Taxpayers: Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, individual industrial and commercial households and other individuals established in China and receiving required economic certificates.

3. Scope of taxation: The current stamp tax is only levied on the vouchers listed in the stamp duty regulations. There are five categories: 1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing,

Property insurance, technology contracts or contractual certificates; 2. Property transfer documents; 3. Business account books; 4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license; 5.

Other tax certificates determined by the Ministry of Finance.