When will the stamp duty on the lease contract be paid? My answer is as follows: (1) purchase and sale contract. Including supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter and other contracts, the decal shall be applied according to three ten thousandths of the purchase and sale amount. (2) Business books. Including the account books of production and operation. The account books for recording funds shall be stamped with five ten thousandths of the total amount of "paid-in capital" and "capital reserve". Other account books should be posted to 5 yuan one by one. (3) Rights and permission. Including the house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, and a stamp of 5 yuan. (4) Property lease contract. Including housing, ships, planes, motor vehicles, machinery, appliances, equipment and other lease contracts, according to the lease amount of one thousandth of the decal. If the tax amount is less than one yuan, stick one yuan.

Legal objectivity:

Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): 1. Purchase and sale, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature; 2. Documents certifying the transfer of property rights; 3. Business books; 4. Rights and permits; 5. Other tax vouchers determined by the Ministry of Finance.