Do property companies have to pay stamp duty when selling water and electricity? how much is it?

Property companies do not need to pay stamp duty when selling water and electricity.

1. Property companies sell water and electricity without stamp duty;

2. Taxable vouchers include purchase and sale contracts, property rights transfer vouchers, business books, etc. , except for property service contracts;

3. When the utilities charged by the property management company are invoiced in the form of resale business, the value-added tax shall be paid according to the invoiced amount;

4. When only the invoices of the hydropower company are forwarded and the handling fee is charged, the handling fee is only paid as VAT.

Stamp duty rate:

1, the stamp duty rate is generally one thousandth to fifteen thousandths, and the specific tax rate depends on different tax objects and tax basis;

2, contract, property transfer and other tax rates of one thousandth;

3. The right license tax rate is five thousandths;

4. The tax rate of commercial books is 50 cents per book, and less than 50 cents is taxed at 50 cents.

5. The stamp duty rate of securities transactions is one thousandth of the transaction amount, which shall be borne by both buyers and sellers.

6. Other taxable vouchers, such as other taxable vouchers not listed, are taxed at a rate of 50 cents each.

To sum up, property companies do not need to pay stamp duty in the process of selling water and electricity, but they need to pay VAT when issuing invoices in the form of resale business. If you only transfer the invoice of the hydropower company, you only need to pay the value-added tax for the handling fee.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 20

Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 36

If an invoice is not issued in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit, confiscate its illegal income and may impose a fine of not more than 10,000 yuan.