Which contracts need to pay stamp duty?

Stamp duty is not levied on the following contracts: loan contracts between non-financial institutions; Principal-agent contract; Accounting, auditing and legal consulting contracts; Project supervision contract; Power supply contract between power grid enterprises and users; Guarantee contract; Labor contract; Property management, security and cleaning contracts; Advertising agency contract; Contract management contract.

legal ground

Article 1 of the Provisional Regulations on Stamp Duty

Units and individuals that sign the books listed in these Regulations and collect vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

second

The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.