Does the recruitment contract pay stamp duty?

The recruitment contract does not need to pay stamp duty.

According to the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)", all units and individuals who collect tickets listed in these regulations in People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these regulations. The following vouchers are taxable vouchers:

1, purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

2. Transfer of property rights;

3. Commercial account books;

4. Rights and permission photos;

5. Other tax vouchers determined by the Ministry of Finance.

There is no such content in the recruitment contract, so no salary is paid.