There will be no further stamp duty on the operating fund account or other taxable contracts of the existing branches once they are carried over to the WFOE bank.

• 外国银行分行改制为外商独资银行(或其分行)后，其在外国银行分行已经贴花的资金账簿、应税合同，在改制后的外商独资银行(或其分行)不再重新贴花。