Does the project cost consultation contract pay stamp duty?

No payment. The project cost consultation contract is not a construction contract, so it is actually similar to accounting and legal consultation, both of which are entrustment or service contracts for providing professional services in a certain field. Notice of State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technology Contracts (1989) Provisions of Di Zi No.34 of the State Administration of Taxation: II. On the scope of taxation of technical consultation contract A technical consultation contract is a technical contract concluded by the parties concerned for the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Related projects include: 1. Soft science research projects related to the coordinated development of science and technology, economy and society; 2. Technical projects that promote scientific and technological progress and management modernization and improve economic and social benefits; 3. Other professional projects. For contracts belonging to these contents, tax decals shall be applied in accordance with the provisions of the tax items of "technical contracts". General consultation on laws, regulations, accounting and auditing. It is not a technical consultation, and its contract is not stamped.