No stamp duty is paid for engineering consulting contracts.
Information about stamp duty
Stamp duty is a kind of tax levied on the act of binding and receiving legally effective certificates in economic activities and economic exchanges. Named after stamping the taxable certificate as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who bind and receive prescribed economic vouchers in China.
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1, purchase and sale contracts, processing contracts, survey and design of construction projects, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance. The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free and discount loan contracts;
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by the individual to rent or lease the house, the certificate of the management unit of low-rent housing and affordable housing related to low-rent housing and affordable housing, and the certificate of the lessee of low-rent housing and affordable housing related to low-rent housing and affordable housing. The following items can be temporarily exempted from stamp duty: (1) insurance contracts for agricultural and forestry crops, animal husbandry and livestock; (two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals; (3) Share of investors buying and selling securities investment funds; (4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares; (5) individuals buy and sell houses.
Do I have to pay stamp duty on the engineering consulting contract? According to our introduction in the above article, we can know that enterprises need to pay stamp duty when signing purchase and sale contracts, loan contracts and other businesses, but the engineering consulting contracts of enterprises are not within the scope of stamp duty. Please refer to our introduction in the above article for detailed analysis.