1. Service consulting contracts are generally classified as "technical contracts", and stamp duty is paid at 0.03% of the contract amount.
2. Please calculate and pay stamp duty according to the taxable contract amount. If the tax payable cannot be determined at the time of signing the contract, you can apply for 5 yuan decal at the time of signing the contract, and then pay the tax according to the actual amount at the time of settlement, and subsidize the stamp.
In addition, stamp duty is listed as a tax, and it is not clearly stipulated in the stamp duty that the contract that needs to pay tax does not need to pay stamp duty. If you are not sure whether you should pay taxes, please bring your voucher to the competent tax authorities for confirmation to avoid ambiguity.
Scope of stamp duty exemption
The Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that stamp duty is levied only on contracts listed in the regulations, and not on contracts not listed in the regulations.
The service contracts listed in the annex to the Stamp Duty Ordinance only refer to "technology contracts including technology development, transfer, consultation and service contracts, which should be stamped with three ten thousandths of the amount contained", and other services are merged.