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How Is The Time Of Occurrence Of Stamp Duty Duty Stipulated?
According to the relevant provisions of the Detailed Rules for the Implementation of the Stamp Tax of the People's Republic of China, the obligation time of stamp tax is when the taxable voucher is written or received. Specifically, the contract shall be paid at the time of signing; The business account book is paid when it is enabled; The rights and licenses shall be paid upon receipt.
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