1. Stamp duty rate of technical contract: 0.3‰ of the amount, with 2 decals. According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, technology contracts, including technology development, transfer, consultation and service contracts, should pay stamp duty at three ten thousandths of the contract amount.
Legal objectivity:
Notice on the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises III. It shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to local actual conditions and macro-control needs. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax amount.