1. Do I have to pay stamp duty on the supervision contract?
1, the supervision contract does not pay stamp duty. Stamp duty only taxes the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance, which belongs to the taxation of positive listed vouchers. The project supervision contract signed by the enterprise and the supervision company does not belong to the scope of stamp duty taxation listed above.
2. Legal basis: Article 5 of People's Republic of China (PRC) Stamp Tax Law.
Tax basis for stamp duty is as follows:
(1) The taxable basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax;
(2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax;
(3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books;
(4) The tax basis of securities trading is the transaction amount.
Second, what should I pay attention to when paying stamp duty on the house lease contract?
Matters needing attention in paying stamp duty on house lease contracts are as follows:
1. Stamp the purchase stamp and cross it out;
2. The lease contract only stipulates the month, year or day. If the rent standard has no lease term, you can apply for 5 yuan decals according to the quota when signing the contract, and then calculate the tax according to the actual amount at the time of settlement, and subsidize the decals;
3. If the tax amount is above 500 yuan, or you need to apply repeatedly, fill in the tax return;
4. Both parties to the contract shall calculate, pay and paste stamp duty.