Does the property management fee contract pay stamp duty?

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. 1. Does the property management contract need to pay stamp duty? Taxable vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) do not include property contracts, so stamp duty is not required. 2. The contract stamp duty that requires stamp duty is the tax levied on the 13 contract listed in the stamp duty list. The following are 13 taxable contracts listed in the list, namely: 1. Purchase and sale contracts: including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts and barter contracts. According to the purchase and sale amount of 0.3 ‰ decals. 2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing, etc. , according to the processing or contracting income of 0.5 ‰ decals. 3. Construction project survey and design contract: including survey and design contract, 0.5 ‰ decal shall be added according to the charging standard. 4. Construction and installation works and contracts: including construction and installation works contracts. 6. Goods transport contracts: including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, stamped at 0.5 ‰ of the transport cost. 7. Warehousing contract: including warehousing contract, stamped at warehousing cost of 65,438+0 ‰. 8. Loan contract: a loan contract signed between banks and other financial institutions and borrowers (including financial lease contract but excluding interbank lending). According to the loan amount of 0.05 ‰ decal 9. Property insurance contract: including property, liability, guarantee, credit and other insurance contracts, according to the premium income collected 1‰ decal 10. Technology contracts: including contracts for technology development, transfer, consultation, service, etc., apply for 1 1 at the rate of 0.3 ‰ of the filing amount. Property right transfer documents: including five documents: property right ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract (including property right transfer documents made by joint-stock enterprises due to purchase, inheritance and gift). Stamp at 0.5 ‰ of the recorded amount 12. Business account book: the production and business accounting account book for recording funds, which is sealed at 0.5 ‰ of the total paid-in capital and capital reserve. Other account books shall be stamped with 5 yuan 13. Rights and licenses: including house property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. The 5 yuan property service contract needs to be affixed, which is not within the scope of stamp duty, so stamp duty is not needed.