If there is both an order and a purchase and sale contract, the order will not be cancelled.
In the purchase and sale activities, sometimes the supply and demand sides only fill in the order form and no longer sign the purchase and sale contract. At this point, as a business voucher, the order establishes the relationship between supply and demand of both parties and clarifies the responsibilities of both parties. According to the provisions of document No.505 of China (1997), this order is of a contractual nature and needs to be stamped with the official seal as required. However, in the case that both the order and the sales contract exist, it is only necessary to stamp the sales contract, and the order is no longer related to rights and obligations. Only used for internal backup and archiving. According to the provisions of [1988] Di Zi No.025, the stamp is not required.
Loan contracts signed between non-financial institutions
legal ground
According to the Provisional Regulations on Stamp Duty, the loan contracts signed by banks with other financial organizations and borrowers are subject to stamp duty, while the loan contracts signed with non-financial enterprises or individuals are not subject to stamp duty. It is a common way for enterprises to borrow money from shareholders. If both parties do not belong to financial institutions, the loan contract signed with shareholders does not need decals.
Equity investment agreement
Equity investment agreement is an agreement signed by all investors before investment. It is only an investment agreement, which does not belong to the scope of stamp duty and does not need decals.
Continue to use expired contracts without decals.
The decal contract signed by the enterprise expires, but because the rights and obligations contained in the contract have not been fulfilled, it is necessary to continue to implement the contents contained in the contract, that is, to continue to use the expired contract. As long as the contents and amount contained in the contract have not increased, there is no need to re-decal. However, if the contents and amount of the contract increase, or if another contract is signed for matters not covered, it needs to be stamped separately in accordance with the Provisional Regulations on Stamp Duty.
Principal-agent contract
According to Guo Shui Fa [199 1] 155, the agency contract signed between the agency and the client only indicates the agency matters, rights and responsibilities, which is not a taxable voucher and does not require decals.
Shipping documents issued for express luggage and parcels.
In the cargo consignment business, according to the provisions of the State Administration of Taxation [1990]No. 173, both the shipper and the shipper need to take the freight settlement certificate as the tax payment certificate and stamp it as required. However, for the checked express luggage and parcels, according to the provisions of (88) Guo Shui Zi No.025, the consignment documents issued are temporarily exempt from decals.