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Does the property management contract pay stamp duty?
Legal basis: Article 13 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), a taxpayer who commits one of the following acts shall be punished by the tax authorities according to the seriousness of the case: (1) Failing to issue or underpaying a tax ticket, the tax authorities shall order him to issue a new tax ticket, and may also impose a fine of less than 20 times the amount of the tax ticket that should be issued; (two) in violation of the provisions of the first paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than ten times the amount of unpaid or cancelled tax stamps; (three) in violation of the provisions of the second paragraph of Article 6 of these regulations, the tax authorities may impose a fine of not more than thirty times the amount of repeated use of tax stamps. Forged tax stamps shall be submitted by the tax authorities to judicial organs for criminal responsibility according to law.
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