1. [endif] Do labor contracts need to pay stamp duty?
According to Article 2 of the Provisional Regulations on Stamp Duty, labor contracts do not need to pay stamp duty.
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.
II. Scope of Stamp Duty Collection
1. Purchase and sale contracts include contracts for supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter, etc., which are stamped at .3 ‰ of the purchase and sale amount.
2. Processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, and the income from processing or contracting is .5 ‰.
3. The survey and design contract of the construction project includes .5 ‰ decal for the survey and design contract.
4. The contract for construction and installation projects includes decals of .3 ‰ of the contracted amount.
5. The property lease contract includes the lease of houses, ships, airplanes, motor vehicles, machinery, appliances, equipment, etc., with decals of 1 ‰ of the lease amount.
6. Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation contracts, and the transportation cost is .5 ‰.
7. Warehousing contracts include warehousing and warehousing contracts, which shall be affixed with 1 ‰ warehousing fee.
8. Loan contract The loan contract signed by banks, other financial organizations and borrowers (including financial leasing contracts but excluding interbank lending) shall be stamped with the loan amount of .5 ‰.
9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, and 1 ‰ decal will be charged according to the insurance premium charged.
1. Technical contracts include contracts for technology development, transfer, consultation and service, and shall be stamped at the recorded amount of .3 ‰.
11. The transfer of property rights includes five transfer documents of property rights and copyrights, exclusive right to use trademarks, patents and know-how rights, land use right transfer/transfer contracts, and commercial housing sales contracts (including the transfer documents of shares issued to the public by joint-stock enterprises due to purchase, inheritance and gift), which are stamped at the recorded amount of .5 ‰.
12. Business account books are included in the accounting books for production and operation. The account books that record funds are stamped according to the total amount of paid-in capital and capital reserve of .5 ‰. Other account books shall be affixed to 5 yuan piece by piece.
13. The right and license photos include the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which are affixed to 5 yuan one by one.
3. What are the circumstances of exemption from stamp duty
1. A copy or copy of the voucher that has been paid with stamp duty.
2. The documents set up by the property owner to give the property to the government, social welfare units and schools.
3. Other certificates approved by the Ministry of Finance for tax exemption. According to Article 2 of the Provisional Regulations on Stamp Duty, stamp duty is not required for labor contracts.