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What stamp duty should I pay for the property greening maintenance contract? According to what? How much is the tax rate?

Stamp duty is only levied on the documents listed in the Regulations. The property greening maintenance contract does not belong to the taxable vouchers listed in the Stamp Duty Ordinance, and stamp duty is not required. If in doubt, it should be confirmed by the competent local taxation bureau.

Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (1988) Caishuizi No.255

Article 10 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.

Twenty-sixth taxpayers are not sure whether to pay taxes with vouchers, they should bring vouchers to the local tax authorities for identification in time.

Taxpayers and tax authorities in dispute over the nature of vouchers shall attach vouchers and report them to the tax authorities at the next higher level for approval.

Provisional Regulations on Stamp Duty in People's Republic of China (PRC) the State Council Order 1 1

Article 2 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. Documents certifying the transfer of property rights;

3. Business books;

4. Rights and permits;

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.