Is it necessary to pay stamp duty for the property fee in the house lease contract?

Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Cai Shui Zi [1988] No.255) Article 17 "Different tax items and tax rates shall apply to the same voucher because it contains more than two economic matters. If the amount is recorded separately, the tax payable shall be calculated separately, and the tax payable shall be applied after the total; If the amount is not recorded separately, it will be stamped according to the tax. " Is it necessary to pay stamp duty for the property fee in the house lease contract?

Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Caishuizi [1988] No.255)? Different tax items and tax rates apply to the same voucher because it contains two or more economic items. If the amount is recorded separately, the tax payable shall be calculated separately and stamped according to the total tax amount; If the amount is not recorded separately, the tax stamp shall be applied according to the tax amount. ?

Therefore, the housing lease contract signed by your enterprise should be handled in accordance with the above provisions, that is, the contract contains two economic matters.

According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Caishuizi [1988] No.255)? 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. ? However, the service items related to property fees are not listed in the tax items and tax rates table, so property fees do not belong to the scope of stamp duty collection.

To sum up, the contract signed by your enterprise should be calculated separately on the basis of listing two economic items respectively, that is, only the rental part of the house is subject to deed tax at one thousandth of the rental amount in the real estate lease contract.