Stamp duty is required for software technical service contracts. A technical service contract is a technical contract in which one party entrusts another party to solve a specific technical problem. It is a technology contract. Technology contracts fall within the scope of stamp duty collection. However, contracts concluded by conventional means or general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing and survey and design contracts do not belong to technical service contracts. Therefore, the payment of stamp duty for software technical service contracts should be the same as that for technical contracts, and the stamp duty should be paid at three ten thousandths of the amount contained in the contracts.

Stamp duty collection scope:

1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , according to the purchase and sale amount of 0.3‰;

2, processing contracts including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts according to the processing or contracting income of 0.5‰ decals;

3, the construction project survey and design contract including survey and design contract by 0.5‰ fee decals;

4, construction and installation project contract including construction and installation project contract according to the contract amount of 0.3‰ decals;

5. Property lease contracts include the lease of houses, ships, airplanes, motor vehicles, machines, appliances and equipment. , decals are calculated according to the lease amount 1‰;

6. Goods transport contracts include civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, and shall be stamped at 0.5‰ of the transport cost;

7. The warehousing contract includes decals according to the warehousing fee 1‰;

8. Loan Contract The loan contract signed by financial institutions such as banks and borrowers (including financial lease contract but excluding interbank borrowing) shall be sealed at 0.05‰ of the loan amount;

9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, and are charged with 1‰ decals according to the insurance premium charged;

10, the technology contract includes technology development, transfer, consultation, service and other contracts, and the official seal shall be affixed at 0.3‰ of the filing amount;

1 1. The transfer of property rights includes five transfer documents, namely, property rights and copyrights, trademark exclusive right, patent right and proprietary technology use right * * *, land use right transfer/transfer contract, and commercial housing sales contract (including property rights transfer documents issued by joint-stock enterprises to the public due to purchase, inheritance, gift and other reasons), which are stamped with official seals according to the recorded amount of 0.5‰;

12. Enterprise accounting books include production and operation accounting books. The account book for recording funds shall be sealed at 0.5‰ of the total paid-in capital and capital reserve. Other account books shall be affixed with 5 yuan piece by piece;

13. The title certificate includes the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which will be posted in 5 yuan.

To sum up, the software service contract needs to pay stamp duty.

Legal basis:

Article 3 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. 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, stamp duty shall be exempted.

If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.