Does the service consulting contract pay stamp duty? It is unnecessary to pay stamp duty for the service consulting contract. The Provisional Regulations of the People's Republic of China on Stamp Tax stipulates that stamp tax shall be levied only on contracts listed in the regulations, and no stamp tax shall be levied on contracts not listed in the regulations. The service contracts listed in the annex to the stamp duty regulations only refer to "the technology contract includes technology development, transfer, consulting, service and other contracts, which are covered by three ten thousandths of the amount". Other service contracts are not included in the scope of tax collection, so the consulting service contract does not need to pay stamp duty. According to the Provisional Regulations of the People's Republic of China on Stamp Duty: Article 2 The following certificates are tax payable certificates: (1) purchase and sale, processing contracting, construction project contracting, property leasing, goods transportation, warehousing, borrowing, property insurance, technology contracts or certificates with contractual quality; （2） Certificate of property right transfer; （3） Business books; （4） Rights and licenses; （5） Other vouchers for tax collection determined by the Ministry of Finance. Do you understand this explanation?
