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财政部 国家税务总局


关于印花税违章处罚问题的通知(附英文)
财政部、国家税务总局

(94)财税字第65号


各省、自治区、直辖市财政厅（局）、国家税务局、地方税务局，各计划单列市财政局、国家税务局、地方税务局，海洋石油税务管理局各分局：
《中华人民共和国税收征收管理法》于1993年实施后，《中华人民共和国印花税暂行条例》第十三条的部分内容已不适用。为加强印花税的稽征管理，依法处理违章案件，现根据《中华人民共和国税收征收管理法实施细则》第二条、第八十五条的规定，对有关印花税的处罚办法明

确如下：
纳税人有下列行为之一的，由税务机关根据情节轻重予以处罚：
一、在应纳税凭征上未贴或少贴印花税票的，税务机关除责令其补贴印花税票外，可处以应补贴印花税票金额三倍至五倍的罚款。
二、已粘贴在应纳税凭证上的印花税票未注销或者未画销的，税务机关可处以未注销或者未画销印花税票金额一倍至三倍的罚款。
三、已贴用的印花税票揭下重用的，税务机关可处以重用印花税票金额五倍或者二千元以上一万元以下的罚款。
伪造印花税票的，由税务机关提请司法机关追究刑事责任。
本通知自文到之日起执行。

CIRCULAR ON THE QUESTION CONCERNING STAMP DUTY VIOLATION AND PU-NISHMENT

(The Ministry of Finance and State Administration of Taxation: 10October 1994 Coded [94] Cai Shui Zi No. 065)

Whole Doc.

To the financial departments (bureaus), state tax bureaus and local tax
bureaus of various provinces, autonomous regions and municipalities, to
the financial bureaus, the state tax bureaus and local tax bureaus of
various cities with independent planning and to various sub-bureaus of the
Offshore oil Tax Administration:
After the Tax Collection and Management Law of the People's Republic
of China was put into practice in 1993, some contents of Article 13 of the
Provisional Regulations of the people's Republic of China on Stamp Duty
was no longer applicable. In order to strengthen the collection and
management of stamp duty and deal with violation cases according to law,
we hereby clarify the following method for the punishment concerning stamp
duty in accordance with the stipulations of Articles 2 and 85 of the
Detailed Rules for Implementation of the Tax Collection and Management Law
of the People's Republic of China:
The tax payer who has one of the following actions shall be dealt
with by the tax authorities according to the seriousness of his case.
1. When one fails to stick or sticks less than the required fiscal
stamps on the taxable voucher, the tax authorities, besides ordering him
to re-stick the fiscal stamps, may impose a fine of three to five times
the amount of fiscal stamps that should be re- stuck.
2. For those who have not cancelled or crossed out the fiscal stamps
stuck on the taxable vouchers, the tax authorities may impose a fine of
one to three times the amount of the fiscal stamps that have not been
cancelled or crossed out.
3. For those who tear off and re-use the already stuck fiscal stamp,
the tax authorities may impose a fine five times the amount of the re-used
fiscal stamp or a fine ranges between 2000 and 10000 yuan.
For those who counterfeit fiscal stamps, the tax authorities shall
submit the case to the judicial organization which will be given criminal
sanctions.
This Circular goes into effect from the day of receipt of the
document.



1994年10月10日