Property management fee is included in the lease factory contract. Is it necessary to pay stamp duty for the property management fee?

The property management fee is included in the lease factory contract, and the property management fee does not need stamp duty.

Tax target:

Units and individuals who have written tax stamps in People's Republic of China (PRC) and received the vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions. Specifically: 1, contractor, 2, mortgagee, 3, bookkeeper, 4, payee, 5, user.

The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance, and there are five specific categories: 1, purchase and sale, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or vouchers with contractual nature; 2. Transfer of property rights; 3. Commercial account books; 4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit; 5. Other tax vouchers determined by the Ministry of Finance;

Scope of taxation:

The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:

1. The Economic Contract Tax Items and Rates Table lists 10 contracts. They are:

(1) purchase and sale contract.

(2) Processing contract.

(3) contracts for survey and design of construction projects.

(4) Construction and installation project contract.

(5) Property lease contract.

(6) Contracts of carriage of goods.

(7) warehousing contract.

(8) loan contract.

(9) Property insurance contract.

(10) technology contract.

2. Transfer of property rights Transfer of property rights refers to the change of property rights relations, which is manifested in the change of the subject of property rights. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right.

The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public.

3. According to the different contents reflected in the business account books, the business account books are divided into two categories: the account books for recording funds (referred to as fund account books) and other business account books, and two tax calculation methods, namely, volume tax calculation and piece tax calculation, are adopted. (1) fund account book. (2) Other business books.