The enterprise signs a recruitment contract with the labor service company and entrusts the labor service company to recruit employees for the enterprise. Does the recruitment contract need to pay sta

The enterprise signs a recruitment contract with the labor service company and entrusts the labor service company to recruit employees for the enterprise. Does the recruitment contract need to pay stamp duty? 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), stamp duty is levied only on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. In other words, the scope of stamp duty is enumerated, and there are no vouchers and no decals. The recruitment contract is not listed in the stamp duty taxable contract or voucher, so the recruitment contract signed between the enterprise and the labor service company does not pay stamp duty.