Procurement Contract Stamp-Duty and Contract-Ledger Pages on Changzhou Manufacturer Websites: How Should They Be Accepted?

Direct answer: A procurement contract stamp-duty and contract-ledger page is not a line saying "pay tax on the invoice amount". The page should state: which procurement documents are taxable (sales contracts, work contracts, construction contracts, transport contracts, technology contracts, lease contracts, custody/warehousing contracts, property-insurance contracts, loan/finance-lease contracts, property-transfer documents, business books); purchase orders/requisitions may be taxable where no separate sales contract is concluded; the tax base is the amount stated in the contract (excluding separately stated VAT), actual settlement where no amount is stated, adjustments where the amount changes, and no refund for unperformed contracts; electronic, cross-border, multi-party and multi-item contracts need separate treatment; and the contract ledger must link contract number, tax item, amount, VAT, tax base, rate, tax amount, date of execution, changes/performance and tax-payment evidence. The public page explains principles and boundaries, not specific contract amounts, tax amounts or supplier information. On the law: the Stamp Duty Law has been in force since 1 July 2022, and the sales-contract rate is 0.3 per mille of the price; MOF/STA Announcement 2022 No. 22 clarifies orders/requisitions, tax base, adjustments and unperformed contracts; STA Announcement 2022 No. 14 covers filing. This article is current to 2026-11-08 and is a summary of public rules and page method, not tax or legal advice; the law, announcements, tax-authority practice and the contract control.

This article is for procurement, finance, tax, legal, internal-control and website teams at equipment, electronics, automotive-parts, medical-device, hardware, chemical, packaging and export manufacturers in Changzhou and nearby. It covers how to write and accept a procurement contract stamp-duty and contract-ledger page. The usual gap is "orders/requisitions, framework agreements, VAT-inclusive/exclusive, contract changes, non-performance, electronic contracts, cross-border contracts, multi-party contracts, ledger and tax-payment evidence", ending with a page that only says "stamp duty is paid on contracts", while finance and procurement use different assumptions.

How does this page relate to procurement contracts, PR→PO, three-way match, audit rights and records-retention pages?

The stamp-duty/ledger page answers "which procurement documents need a stamp-duty judgment, on what amount and rate, how to keep the ledger and how to retain tax-payment evidence"; the contract/quality-agreement page answers "clauses, signing and versions"; the PR→PO approval page answers "budget, authority and requisition-to-order"; the three-way-match page answers "order/receipt/invoice reconciliation"; the audit-right/books page answers "whether and how to audit"; the records-retention page answers "how long to keep contracts, orders and evidence". The stamp-duty page is "tax judgment and ledger" and cannot be replaced by a contract-signing or three-way-match page.

Common breaks: calculating only on invoices; orders/requisitions not in the ledger; framework agreements ignored when no amount is stated; applying the rate to the VAT-inclusive amount; supplementary agreements/changes not tracked; applying for a refund on unperformed contracts; electronic contracts not archived; cross-border contracts without a location analysis; multi-party contracts calculated on the full amount; tax-payment evidence cannot be found. The page separates "document type—tax item—tax base—changes—filing—ledger—public boundary" so procurement/finance/tax/legal share one vocabulary.

Page relationships are editorial; the law, announcements, tax-authority practice and the contract control.

Which procurement documents need a stamp-duty judgment?

First identify the document type: (1) sales contracts (movable property); (2) work contracts (processing, customisation, repair, reproduction, testing, inspection); (3) construction contracts; (4) transport contracts; (5) technology contracts (development, transfer, licence, consulting, services); (6) lease contracts; (7) custody/warehousing contracts; (8) property-insurance contracts; (9) loan/finance-lease contracts; (10) property-transfer documents (land-use rights, buildings/structures, equity, trademark/copyright/patent/Know-how rights); (11) business books. In procurement, the most common are sales, work, transport, technology, lease, custody/warehousing and property-insurance contracts; equipment/real-property/equity/IP transfers may also involve property-transfer documents. Whether a document is taxable and which tax item applies depends on its content and the tax-item/rate table, not just the invoice description.

Acceptance checks: document list; tax-item mapping; whether taxable; whether exempt/out of scope; date of execution; contract/order number; amount; tax; tax-payment evidence. Common gaps: only "procurement contracts"; orders/requisitions omitted; work/transport/technology contracts treated as sales; property-transfer documents omitted; business books omitted; exemption/out-of-scope without support.

Rates are a summary of common items in the Stamp Duty Law's tax-item/rate table; the current table and tax-authority practice control.

How should purchase orders/requisitions/framework agreements be treated?

MOF/STA Announcement 2022 No. 22 provides that orders, requisitions and similar documents concluded between enterprises that determine the sale relationship and clarify the rights and obligations of both parties, where no separate sales contract is concluded, are subject to stamp duty. So "no formal contract" does not mean "no judgment": whether a purchase order, requisition, delivery note or statement constitutes a taxable document depends on whether it determines the sale relationship, clarifies rights/obligations and whether another contract exists. Framework agreements: if they only set a cooperation framework without specific amounts/subject matter, the subsequent orders/settlements usually need a separate judgment; if the framework itself states an amount or determines the sale relationship, judge it on its content. Supplementary agreements: changes to amount/subject matter are judged on the changed amount, with top-up/refund. Multi-item documents: where two or more tax items are separately stated, calculate separately; where not separately stated, apply the higher rate.

Acceptance checks: order/requisition list; whether another contract exists; framework agreements; supplementary agreements; amount/subject matter; multiple tax items; date of execution; ledger; tax-payment evidence. Common gaps: orders not in the ledger; framework agreements never judged; supplementary agreements not tracked; multiple tax items not separated; order and contract double-counted; relying only on ERP order status.

Order/framework/supplementary handling is editorial; Announcement 2022 No. 22, the law and tax-authority practice control.

Tax base: VAT-inclusive/exclusive, unstated amounts, changes and non-performance

The Stamp Duty Law provides: the tax base of a taxable contract is the amount stated in the contract, excluding separately stated VAT; where no amount is stated, the actual settlement amount; if still uncertain, the market price at execution or the government price/guidance price. Announcement 2022 No. 22 further provides: if the contract amount and actual settlement differ and the contract is not amended, use the stated amount; if the contract is amended, use the amended amount; after payment, an increase is topped up and a decrease may be refunded/credited; for an unperformed taxable contract, stamp duty already paid is not refunded or credited; for multiple tax items not separately stated, apply the higher rate; for two or more parties without separate amounts, use average allocation; foreign currency is converted at the RMB central parity rate on the date of execution. The procurement page should answer "contract or invoice, VAT included or not, what on change, can an unperformed contract be refunded".

Acceptance checks: contract amount; whether VAT is stated; unstated amount; actual settlement; amendment; top-up/refund; non-performance; multiple tax items; multiple parties; foreign currency. Common gaps: using the VAT-inclusive amount; using the invoice amount; ignoring unstated amounts; no top-up/refund on change; refunding unperformed contracts; applying the lower rate; no FX conversion.

Tax-base items are editorial; the Stamp Duty Law, Announcement 2022 No. 22 and tax-authority practice control.

What should the contract ledger record, and how should it reconcile with finance/tax?

At least: contract/order number; supplier; contract type/tax item; subject matter/quantity; contract amount; VAT amount/whether stated; tax base; applicable rate; tax payable; date of execution; performance status; changes/supplementary agreements; tax-payment certificate number/filing period; archive location; owner. The ledger must reconcile with purchase orders, contract text, invoices, payments and tax-payment evidence; monthly/quarterly reconciliation with finance and tax; electronic contracts/scans need version and hash/archive number; cross-border contracts need execution/use location/withholding; multi-party contracts need each party's amount. The ledger is not "finance alone": procurement initiates, legal reviews clauses, tax judges, finance files.

Acceptance checks: complete fields; contract/order/invoice/payment/tax-payment mapping; changes; performance; archive; owner; monthly/quarterly reconciliation; cross-border/multi-party; electronic contracts. Common gaps: amount only; tax item blank; VAT not separated; changes not updated; tax-payment evidence not linked; procurement and finance keep separate ledgers; electronic contracts without archive number.

Ledger fields are editorial; the company's tax, finance and archive policies control.

How should electronic, cross-border and multi-party contracts be handled?

Electronic contracts: first check whether they constitute a written contract/taxable document; Article 469 of the Civil Code treats data messages that can tangibly represent the content and are accessible for retrieval as written form. Electronic contracts must prove execution time, parties and integrity, and be archived; taxability depends on content/tax item. Cross-border: judge whether the document is executed in China or an overseas-executed document used in China; where an overseas entity/individual has an agent in China, the agent is the withholding agent; without an agent, the taxpayer files; follow the law and tax-authority practice. Multi-party: where a taxable document is executed by two or more parties, calculate each party's amount; if separate amounts are not stated, Announcement 2022 No. 22 provides average allocation. Execution-plan documents between a head office and branches are outside the scope (Announcement 2022 No. 22).

Acceptance checks: electronic archive/time/integrity; cross-border execution/use/withholding; multi-party amounts; head-office/branch documents; court/arbitration documents; evidence chain. Common gaps: electronic contracts not archived; cross-border not judged; multi-party full amount; head-office/branch execution plan treated as a contract; court/arbitration documents taxed.

Cross-border/electronic/multi-party handling is editorial; the Civil Code, Stamp Duty Law, Announcement 2022 No. 22 and tax-authority practice control.

How should the website page be written, and what must not be published?

Suggested sections: (1) scope and document types; (2) tax-item/rate principles; (3) tax base and VAT; (4) orders/requisitions/framework/supplementary agreements; (5) changes/non-performance/top-up/refund; (6) electronic/cross-border/multi-party; (7) contract ledger and tax-payment evidence; (8) contact/update date. The public page explains "principles, scope, process and boundaries" and does not publish specific contract amounts, tax amounts, supplier names/prices, contract terms, tax-payment certificates, tax audits/disputes or customer information; specifics are handled in contracts, finance systems, tax filings and controlled archives. Do not write "all contracts use the same rate", "stamp duty can always be refunded" or "orders are never taxable".

The English page should use consistent terms (stamp duty, taxable document, contract ledger, tax base, VAT separately stated, purchase order, framework agreement, supplementary agreement, withholding, tax-payment certificate) and state the cut-off date. It can link to contract-signing, PR→PO, three-way match, audit-right and records-retention pages, but must not become a "pay tax on the invoice" line.

The page structure is editorial; public statements must be true and verifiable, and the law, announcements, tax-authority practice and contracts control.

Common pitfalls and self-checks

Common pitfalls: invoice-only calculation; applying the rate to the VAT-inclusive amount; orders/requisitions not in the ledger; framework agreements never judged; supplementary agreements not tracked; refunding unperformed contracts; multiple tax items not separated and the lower rate applied; multi-party contracts on the full amount; no FX conversion; electronic contracts not archived; cross-border contracts not judged; head-office/branch execution plans treated as contracts; court/arbitration documents taxed; tax-payment evidence missing; three separate ledgers in procurement/finance/tax. Self-check: sample 10 purchase contracts/orders and walk "document type → tax item → tax base → tax → payment → ledger → archive" for each; then sample 3 changed/unperformed/cross-border/multi-party contracts to test exceptions.

Acceptance checks: sample; document type; tax item; tax base; tax; payment; ledger; archive; changes/non-performance; cross-border/multi-party; remediation. Common gaps: contracts only, no orders; amount only, no tax item; no change sample; no cross-border sample; no remediation.

The self-check list is editorial; the law, announcements and tax-authority practice control.

Go-live acceptance checklist

Ten checks: document type/tax item; orders/requisitions/framework; tax base/VAT; changes/top-up/refund; non-performance; multiple tax items/multi-party/FX; electronic/cross-border; ledger fields; tax payment/archive; public boundary. Each needs evidence and a review date. The pass standard is not "the page says stamp duty is paid on contracts", but that procurement/finance/tax/legal can judge whether a contract or order is taxable, on what amount, at what rate, what happens on change and where the evidence is.

Before go-live, run a tabletop exercise with a real (redacted) procurement project: requisition → order/contract → tax item/base → filing → payment → change → ledger → archive. Then simulate "order without contract", "contract amount change", "unperformed contract refund", "cross-border contract" and "multi-item contract" to see whether the page and ledger work.

The acceptance list is editorial; the law, announcements, tax-authority practice and company policy control.

Who should read it, who should not, and what decisions does it support?

For procurement, finance, tax, legal, internal-control and website teams at equipment, electronics, automotive-parts, medical-device, hardware, chemical, packaging and export manufacturers in Changzhou and nearby; also for companies handling "order without a contract, contract amount change, unperformed refund, cross-border contract, multi-item contract, ledger mismatch". Not for teams that do not involve procurement contracts/taxable documents, or that want one page to replace a tax adviser/tax authority.

Read it if: building a stamp-duty/ledger page; paying on invoices only; applying the rate to the VAT-inclusive amount; orders not in the ledger; framework never judged; changes not tracked; refunding unperformed contracts; multiple tax items not split; cross-border not judged; evidence missing. Not suitable if: treating "order" as "never taxable"; treating "invoice amount" as "tax base"; treating "unperformed" as "refundable"; treating "framework" as "never taxable". Supports: document/tax item, orders/framework, tax base/VAT, changes/top-up, non-performance, multi-item/multi-party/FX, electronic/cross-border, ledger/payment and public-boundary self-checks.

FAQ

Are purchase orders/requisitions subject to stamp duty?

Not necessarily, but they need a judgment. MOF/STA Announcement 2022 No. 22 provides that orders, requisitions and similar documents concluded between enterprises that determine the sale relationship and clarify the rights and obligations of both parties, where no separate sales contract is concluded, are subject to stamp duty. If an order is only internal approval/planning, or another contract has already been judged, avoid double-counting the same taxable document; the content, whether it determines the sale relationship, whether another contract exists and tax-authority practice control.

If the contract amount includes VAT, does the tax base include VAT?

The Stamp Duty Law provides that the tax base of a taxable contract is the amount stated in the contract, excluding separately stated VAT. If the contract separately states the VAT amount, calculate on the amount excluding that VAT; if not separately stated, do not split it on an ex-VAT basis yourself — judge on the stated contract amount. The contract terms, invoices and tax-authority practice control.

Is a framework agreement with no amount taxable?

Look at the content and subsequent orders. If the framework only sets cooperation principles without specific amounts/subject matter, the subsequent orders/settlements usually need a separate judgment; if the framework itself states an amount, determines the sale relationship or clarifies rights/obligations, it may be a taxable document. Do not treat every framework as non-taxable, and do not double-count the framework and subsequent orders; judge each and keep the ledger.

Can stamp duty be refunded on change/termination/non-performance?

Under the Stamp Duty Law and Announcement 2022 No. 22: after payment, if the amended amount increases, top up on the increase; if it decreases, apply for a refund/credit on the decrease; for an unperformed taxable contract, stamp duty already paid is not refunded or credited. Termination is not the same as non-performance; check whether the document was executed, whether tax was paid and whether the contract was amended; the law, announcements and tax-authority practice control.

Are electronic contracts/scans subject to stamp duty?

First check whether they constitute a written contract/taxable document. Article 469 of the Civil Code treats data messages that can tangibly represent the content and are accessible for retrieval as written form. Electronic contracts must prove execution time, parties and integrity, and be archived; taxability depends on content/tax item. A scan is only a form; the key is whether the original contract/order is a taxable document.

Where and by whom is a cross-border procurement contract taxed?

Check whether it is a taxable document executed in China or an overseas-executed document used in China. For a unit taxpayer, file with the tax authority where the institution is located; where an overseas entity/individual has an agent in China, the agent is the withholding agent, and without an agent the taxpayer files; real-property transfers are filed where the property is located. Follow the Stamp Duty Law, Announcement 2022 No. 22 and tax-authority practice; confirm cross-border contracts with a tax adviser in advance.

Should the website publish contract amounts, tax and suppliers?

Usually not specific contract amounts, tax amounts, supplier names/prices, contract terms, tax-payment certificates, tax audits/disputes or customer information. The public page can explain scope, tax-item/tax-base principles, order/framework/change handling, ledger/payment requirements, a contact window and the update date; specifics are handled in contracts, finance systems, tax filings and controlled archives. Do not write "all contracts use the same rate", "stamp duty can always be refunded" or "orders are never taxable".

One-sentence takeaway

The procurement contract stamp-duty and contract-ledger page on a Changzhou manufacturer's website is not about "paying tax on invoices"; it is about turning document type/tax item, orders/requisitions/framework, contract amount and stated VAT, unstated amount/actual settlement, change top-up/refund, no refund for non-performance, multi-item/multi-party/FX, electronic/cross-border, ledger fields and tax-payment archive into a checkable list, so procurement/finance/tax/legal can judge whether a contract or order is taxable, on what amount, at what rate, what happens on change and where the evidence is.

Research method and limitations

This article is a summary of public rules and page method, not tax or legal advice. It uses no unpublished contract amounts, tax amounts, supplier prices, tax-payment certificates, tax audits or dispute data; the tables and acceptance items are editorial and not tax conclusions. The Stamp Duty Law, MOF/STA Announcement 2022 No. 22, STA Announcement 2022 No. 14 and the Civil Code; the law, announcements, tax-authority practice and the contract control. This article does not decide whether any specific contract/order is taxable, which tax item or amount applies, or whether a specific refund/cross-border treatment is available; companies should review item by item and consult a tax adviser/tax authority.

Sources and basis

Current to 2026-11-08; the official pages below control.

1. Stamp Duty Law of the People's Republic of China (adopted 10 June 2021, effective 1 July 2022): NPC. Taxpayer, taxable documents, tax items/rates, tax base, change top-up/refund, non-performance, timing and filing.
2. MOF/STA Announcement on stamp-duty policy implementation (MOF/STA Announcement 2022 No. 22): Ministry of Finance. Orders/requisitions, tax base, change top-up/refund, non-performance, multiple tax items, multi-party contracts, FX, cross-border and legal documents.
3. STA Announcement on implementing the Stamp Duty Law (STA Announcement 2022 No. 14): Hainan Tax Service, STA. Filing and tax-source details.
4. Civil Code of the People's Republic of China: Supreme People's Court. Article 469 written form and data messages.