According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, information technology services belong to the taxable scope stipulated in the annex to the Regulations.
Technology contracts, including technology development, transfer, consultation and service contracts, shall be affixed with decals containing three ten thousandths of the amount, which shall be paid by the contractors respectively.
Information collection does not pay stamp duty. Stamp duty is only paid when account books are set up, contracts are signed, licenses are handled, and property transfer documents are signed.
The tax object of stamp duty
The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions. Specifically:
1, contractor
2, according to people
3. Bookkeeper
4. Recipients
5. users.
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, construction project survey and design, 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;
Ok, about "Do I need to pay stamp duty on the invoice of information service fee?" , Bian Xiao will answer here for the time being. If you have any questions you don't understand or have other financial problems, you can consult Bian Xiao more! The tax rate design of stamp duty follows the principle of lighter tax burden and burden sharing. So the tax rate is relatively low; The parties to the vouchers, that is, the units and individuals that have direct rights and obligations with the vouchers, shall pay taxes on the vouchers they hold according to law.