Legal analysis: The agency contract is not within the scope of stamp duty collection, so the signed agency contract does not need to pay stamp duty.
Legal basis: Provisional Regulations of the People's Republic of China on Stamp Duty
Article 2 The following documents are taxable documents: (1) purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature; (2) transfer of property rights; (3) business account books; (5) rights and license photos.
Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers, respectively according to the proportional tax rate or the piece quota. The specific tax rate and tax amount shall be determined in accordance with the Table of Stamp Duty Items and Tax Rates attached to these Regulations. If the tax payable is less than 1 cents, stamp duty shall be exempted. If the amount of tax payable is more than one corner, if the tax mantissa is less than five points, it will not be counted, and if it is over five points, it will be paid at one corner.