Does the property management contract need to pay stamp duty?

Property management contracts are not taxable vouchers of stamp duty, and enterprises do not need to pay stamp duty.

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:

Article 2 The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a 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.

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.

Extended data:

Nature and characteristics:

(1) has the nature of voucher tax and behavior tax.

Stamp duty is a tax levied on taxable vouchers collected by units and individuals, which has the nature of voucher tax. On the other hand, any kind of taxable economic voucher reflects a specific economic behavior. Therefore, taxing vouchers is essentially taxing economic behavior.

(B) a wide range of taxes

The objects of stamp duty include all kinds of taxable documents in economic activities and economic exchanges. All units and individuals who set up account books and receive these vouchers have to pay stamp duty, and the scope of taxation is extremely wide. With the development of market economy and the gradual improvement of economic legal system, the phenomenon of establishing economic vouchers according to law will become more and more common. Therefore, the scope of stamp duty collection will be wider.

(3) Low tax rate and light tax burden.

Compared with other taxes, the tax rate of stamp duty is much lower, its tax burden is lighter, and it has the financial effect of collecting funds widely and accumulating many.

(4) Taxpayers shall complete their tax payment obligations by themselves.

Taxpayers complete their tax payment obligations by calculating, purchasing and pasting tax stamps, stamping, canceling or collecting tax stamps and vouchers by themselves. This is also very different from the payment methods of other taxes.

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