Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Stamp Duty Collection of Technology Contracts (Guo Shui Di Zi [1989] No.34) stipulates that a technology consulting contract is a technology contract concluded by the parties for the analysis, demonstration, evaluation, prediction and adjustment of relevant projects. Related projects include: (1) soft science research projects related to the coordinated development of science and technology, economy and society; (two) technical projects to promote scientific and technological progress and management modernization, and improve economic and social benefits; (3) Other professional projects.
The contracts belonging to these contents shall be subject to tax decals in accordance with the provisions of the tax items of "technical contracts". As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped. Article 3 stipulates the scope of taxation of technical service contracts. The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts.