General consultation on laws, regulations, accounting and auditing. It is not a technical consultation, and its contract is not stamped. Therefore, the consulting service fee income of the financial company signed by the enterprise does not need to pay stamp duty.
Stamp duty is a tax levied on taxable economic vouchers "established, collected and used" in economic activities and economic exchanges.
The taxpayer of stamp duty refers to the units and individuals who book, receive and use the vouchers listed in the tax law in China. Taxpayers can be divided into undertakers, bookkeepers, notaries, recipients and users according to the different books, receipts and uses of taxable vouchers.
If a contract or taxable voucher is signed by two or more parties, all parties who sign the contract or taxable voucher are taxpayers, but excluding the guarantor, witness and appraiser of the contract.