Legal Subjectivity:

For some very small purchases by the enterprise, there is no contract signed with the supplier, but there is a "purchase order" in the system that records the name, model, and quantity of the goods. , unit price and total amount. Do these purchase orders need to pay stamp tax? Let’s take a look with the editor below. I hope it will be helpful to you. Article 2 of the "Interim Regulations on Stamp Duty" stipulates that the following vouchers are taxable vouchers: 1. Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or vouchers of a contractual nature ; Paragraph 2 of Article 4 of the "Implementation Rules of the Interim Regulations on Stamp Duty" stipulates that vouchers with a contractual nature refer to agreements, deeds, contracts, documents, confirmations and other vouchers with various names that have contractual validity. Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Stamp Tax Policies" (Caishui [2006] No. 162) stipulates that stamp tax shall be levied on various taxable certificates signed by taxpayers in electronic form in accordance with regulations. According to the above regulations, for other documents or vouchers that have not signed a formal purchase and sales contract but have the effect of replacing the contract, they can clarify the supply and demand relationship between the two parties, and are based on the supply and settlement. They have the nature of a contract and should also pay stamp duty according to regulations. If the "purchase order" in the system is a taxable voucher signed in electronic form, it must be decaled according to regulations. The above is the relevant knowledge compiled by the editor for everyone. I believe that everyone has a general understanding through the above knowledge. If you still encounter any more complex legal issues, you are welcome to log in to the website for online lawyer consultation. The law is objective:

"Notice of the State Administration of Taxation on Issues Concerning Strengthening the Tax Administration of Free Gifts of Real Estate by Individuals in Real Estate Transactions" 1 (2) For the free gift of real estate by individuals, the deed tax shall be levied in full on the donee. When paying deed tax and stamp tax, the taxpayer must submit the "Individual Free Gift of Real Estate Registration Form" that has been reviewed and signed and stamped by the tax authority. The tax authority (or other collection authority) should stamp the "Individual Free Gift of Real Estate Registration Form" on the taxpayer's deed tax and stamp tax payment certificate. "Free Gift" seal, sign the "Registration Form for Personal Free Gift of Real Estate" and keep the form. The tax authorities should actively communicate and coordinate with the housing management department, and strive for the housing management department to handle the registration procedures for the transfer of gift property rights for individuals who hold deeds with tax payment certificates stamped with the seal of "Individual Free Gifts". Individuals with tax payment certificates will not be allowed to register for the transfer of donated property rights.