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Does the certification service contract need to pay stamp duty?
Stamp duty is not required for property service contracts, but it is required for purchase and sale contracts: including contracts such as supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation and barter, etc., with a levy of 0.3‰ of the purchase and sale amount; Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, with 0.5‰ decal of processing or contracting income.
Legal objectivity:
Article 14 Branches and subsidiaries may set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.
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