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Is the power supply contract signed between power grids subject to stamp duty?
There is no need to pay stamp duty for power supply contracts signed between power grids.

Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named because it is used to paste tax stamps on taxable documents as a sign of tax payment. It can be purchased and pasted by taxpayers themselves according to the prescribed taxable proportion and quota, or it can be entrusted to collect it on behalf of the tax authorities through the units that issue or handle taxable vouchers.

At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.

To sum up, in addition to mutual power supply between power grids at all levels, stamp duty is levied on the purchase and sale contracts signed between power plants and power grids, between power grids, and between State Grid Corporation and China Southern Power Grid Corporation. The power supply contract signed between the power grid and the user does not belong to the stamp duty certificate, and stamp duty is not levied.

Legal basis:

Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.