Is it necessary to pay stamp duty for consulting service contracts?

Legal analysis: the consulting service contract does not need to pay stamp duty. Because the consulting service contract does not fall within the scope of stamp duty taxation, stamp duty is not required.

Legal basis: Taxable contents in Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): 1, purchase and sale, processing contracts, construction engineering survey and design, construction and installation engineering contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; 2. Transfer of property rights; 3. Commercial account books; 4. Photos of rights and licenses. Other tax documents determined by the Ministry of Finance.