Do you pay stamp duty on patent subsidies?

No need. Basis: Patent subsidy income is not within the scope of stamp duty collection. 1. From the collection scope of stamp duty: According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the current stamp duty only levies the vouchers listed in the Stamp Duty Regulations, including 1, purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing, loans and property. 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; Other vouchers determined by the Ministry of Finance (1) Stamp duty shall be levied on all kinds of taxable vouchers signed by taxpayers in electronic form. 2. Stamp duty shall be levied on the purchase and sale contracts signed between power plants and power grids or between power grids (except for mutual power supply between power grids at all levels in the system of 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. Three, the land use right transfer contract, the land use right transfer contract shall be subject to stamp duty according to the transfer of property rights. 4. Commercial housing sales contracts are subject to stamp duty according to the transfer of property rights). Second, from the definition of financial subsidy income: financial subsidy income refers to all kinds of business funds obtained by institutions directly from the financial department and through the competent department, including normal funds and special funds. Under the traditional budget system and budget accounting system of administrative institutions in China, funds are also called funds, and the funds received are called appropriations. From the above, it can be seen that the fiscal subsidy income does not belong to any circumstances of the object of stamp duty taxation, so the fiscal subsidy income does not need to pay stamp duty. Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China. The State Council issued a notice and decided to adjust the share of stamp duty on securities transactions from 20 16 1. The State Council notice pointed out that in order to properly handle the financial distribution relationship between the central and local governments, the State Council decided to adjust the stamp duty on securities transactions from 20 16 1 from the current share ratio of 97% in the central government and 3% in the local government to the central revenue. The State Council circular requires that relevant regions and departments should proceed from the overall situation, continue to do a good job in the collection and management of stamp duty on securities transactions, and further promote the long-term, stable and healthy development of China's securities market.