Does the property company need tenants to bear the rate of reselling electricity bills?

Property companies do not need tenants to bear the rate of reselling electricity charges. According to the scope stipulated in the Provisional Regulations on Stamp Duty, the resale of water and electricity by property companies should fall within the scope of stamp duty collection.

Related documents:

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.