Is the recruitment service contract subject to stamp duty?

The stamp duty of labor dispatch contract is not included in the five categories of stamp duty taxable vouchers 13: (1) economic contracts: purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; (2) Transfer of property rights; (3) Business account books; (4) rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance. Stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. If the voucher is not listed, no tax will be levied, that is, the method of positive listing will be adopted. Therefore, the labor dispatch lease contract, cleaning contract, fire-fighting equipment maintenance contract, rodent control service contract, termite control contract and security service agreement signed by your company are not stamp duty enumeration vouchers, and no decals are needed. Whether other related contracts belong to taxable contracts, it is suggested that you bring relevant information to the competent tax authorities for further definition.