Which contracts require stamp duty?

1. Which contracts need to pay stamp duty

1. The contracts that need to pay stamp duty are as follows:

(1) Purchase and sale contract;

(2) Processing contract;

(3) Construction project survey and design contract;

(4) Construction and installation project contract;

(5) Property Lease contract;

(6) Cargo transportation contract;

(7) Warehousing and custody contract;

(8) Loan contract;

(9) Property insurance contract;

(10) Technology contract or voucher with a contractual nature.

2. Legal basis: Article 4 of the "Interim Regulations of the People's Republic of China on Stamp Duty"

The following certificates are exempt from stamp duty:

(1) Copy or transcript of the voucher that stamp duty has been paid;

(2) Document issued by the property owner donating the property to the government, social welfare unit, or school;

(3) Other tax exemption certificates approved by the Ministry of Finance.

2. What are the scope of taxation of stamp duty?

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, Property insurance, technology contracts or contractual certificates;

2. Property transfer documents;

3. Business account books;

4. House ownership certificate , industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;

5. Other certificates for taxation determined by the Ministry of Finance.