China's State Administration of Taxation (SAT) has published the Stamp Duty Law of the People's Republic of China, which was adopted at the 29th meeting of the Standing Committee of the 13th National People's Congress on 10 June 2021. The Law will enter into force on 1 July 2022, replacing the Interim Regulations on Stamp Duty promulgated in 1988.
As compared to the Regulations, the new Stamp Duty Law contains several key differences, including an expansion of the provisions for stamp duty…