Does the company pay stamp duty for the information technology service fee of the sales contract?

According to the provisions of the Stamp Tax Law of People's Republic of China (PRC), stamp duty is a tax levied on transaction vouchers. Specifically, stamp duty is a tax levied on sales contracts, pledge contracts, guarantee contracts, contracting contracts, labor contracts, etc. In the economic activities stipulated in the transaction documents.

Therefore, if the company purchases information technology services, and the purchased services are reached through a sales contract, then the transaction may need to pay stamp duty. It is recommended to consult professional institutions or tax authorities for specific circumstances.