Who will bear the stamp duty on the construction contract?

Property. In terms of tax laws and regulations, both parties to the contract are taxpayers of stamp duty, even if the contract stipulates that the tax burden shall be borne by the property, the stamp duty of the agent construction contract shall also be borne by the property. Stamp duty is a kind of tax levied on the behavior of signing books and collecting legally effective certificates in economic activities and economic exchanges. It is named because it uses the seal attached to the taxable certificate as a tax payment symbol. Stamp tax law is the general name of legal norms regulating the relationship between stamp duty collection and payment.