1. Is stamp duty payable on labor contracts?

According to Article 2 of the Provisional Regulations on Stamp Duty, stamp duty is not payable on labor contracts.

article 2 of the provisional regulations on stamp duty, the following documents are taxable documents: purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature; Documents of property right transfer; Business books; Rights and licenses; Other vouchers determined by the Ministry of Finance for taxation.

2. What is the contract stamp duty rate

(1) At present, the stamp duty rate is divided into five grades: .5‰, .3‰, .5‰, 1‰ and 2‰, which are applicable to all kinds of contracts, documents with contractual nature, transfer of property rights and account books in which funds are recorded in business account books.

(II) Stamp duty items

1. Purchase and sale contracts

include contracts for supply, pre-purchase, purchase, purchase and sale, combination, cooperation and adjustment.

.3‰ decal according to the purchase and sale amount.

2. Processing contract

includes processing, customization, repair, repair, printing and advertising, surveying and mapping, testing and other contracts, and the decal is .5‰ of the processing or contracting income.

3. The survey and design contract of the construction project

includes the survey and design contract, and the decal is .5‰ of the charge.

4. The contract of construction and installation project

includes the contract of construction and installation project, and the decal is .3‰ of the contracted amount.

5. Property lease contracts

include contracts for renting houses, ships, airplanes, motor vehicles, machinery, appliances, equipment, etc., and shall be affixed with decals at the rate of 1‰ of the lease amount. If the tax amount is insufficient for 1 yuan, it shall be stamped in 1 yuan.

6. Contracts for the carriage of goods

include civil air transport, railway transport, maritime transport and combined transport contracts.

decals shall be applied at the transportation cost of .5‰. If the documents are used as contracts, decals shall be applied according to the contracts.

7. Warehousing contracts

include warehousing and warehousing contracts, and shall be stamped at the cost of warehousing and warehousing of 1‰.

8. Loan contract

Banks, other financial organizations and borrowers shall affix .5‰ of the loan amount.

if the document is used as a contract, it shall be stamped according to the contract.

9. Property insurance contracts

include property, liability, guarantee, credit and other insurance contracts, which are stamped according to the insurance premium income of 1‰.

1. Technical contracts

include contracts for technology development, transfer, consultation and service, and shall be affixed with .3‰ of the included amount.

11. The document of property right transfer

includes property ownership, copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract, etc., and it is stamped with the amount of .5‰.

iii. the concept of stamp duty

stamp duty is a tax levied on various taxable documents such as contracts, property rights transfer documents, business account books and rights licenses signed in economic activities. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who have set up books and received prescribed economic vouchers in China. According to Article 2 of the Provisional Regulations on Stamp Duty, stamp duty is not required for labor contracts.