Stamp duty is a document tax on listed instruments — skipping it because ‘we only emailed the PDF’ is a weak plan.
China stamp duty (印花税) taxes specified documents (certain contracts, transfers, account books) at statutory or schedule rates. Electronic contracts can still be in scope. It is separate from VAT and CIT. Amounts are often small relative to deal value but audits still pick them up. This wiki is the definition. Share-transfer and financing documents are frequent triggers. Do not confuse with notary fees or government levies of other kinds.
4 questions before you choose the route.
This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.
Is the document on the taxable list?
Schedule.
ListWho files/pays?
Parties.
PayerElectronic contract still taxable?
Often yes.
FormDeal also has VAT/CIT?
Separate stacks.
OtherWorking rule: Map the regulated role before marketing or launch in China.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Are all contracts stamped?
No — listed categories. Still verify before assuming zero.
Is this CIT?
No. Corporate income tax is a different tax.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.