"The power supply contract signed between the power grid and the user does not need to pay stamp duty. According to the relevant documents, the power supply contract signed between the power grid and the user is not a stamp duty certificate, and stamp duty is not levied. "
1. Should stamp duty be levied on the power supply contract?
According to Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Policies on Stamp Duty, stamp duty is levied on purchase and sale contracts signed between power plants and 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 is not a voucher for stamp duty, and stamp duty is not levied. " Moreover, the power supply contract does not belong to the scope of stamp duty listed in Article 2 of the Provisional Regulations on Stamp Duty and its supplementary provisions, and stamp duty is not paid.
Two. Types of stamp duty 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.
Three, the characteristics of electricity, water, gas and heat supply contract
In addition to the general characteristics of a sales contract, it mainly has the following characteristics:
1, the subject matter of the contract is a special item.
The subject matter of electricity, water, gas and heat supply contracts is electricity, water, gas and heat. This commodity is not only a necessity in production and life, but also monopolized by the relevant units. Therefore, in order to protect people's needs in production and life, the law has to make special regulations on it.
This is a standard contract.
This kind of contract generally adopts standardized contract, and the terms of the contract are drawn up by the supplier unit. Users can only decide whether to agree to conclude a contract, but generally can't decide the relevant contents of the contract. Although users can put forward their own requirements on the quantity and time of the subject matter, the final decision is entirely up to the supplier. Therefore, this kind of contract belongs to the standard contract.
3. The performance of the contract is continuous.
Because the supply and use of electricity, water, gas and heat are continuous, the performance of the contract is continuous. Within the time limit stipulated in the contract, in general, the supplier must continuously supply electricity, water, gas and heat, and the user must pay the corresponding price on time.
The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free and discount loan contracts;
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.
The following items are temporarily exempt from stamp duty:
(1) agricultural and forestry crops and animal husbandry insurance contract;
(two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals;
(3) Share of investors buying and selling securities investment funds;
(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;
(5) individuals buy and sell houses.
legal ground
According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:
Article 2 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.