Do you need to pay stamp duty on the contract signed between the hotel and Ctrip?

According to Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (the State Council OrderNo. 1 1): "The following vouchers are taxable vouchers:

1. Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a 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. "

According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Caishuizi [65438]+0988[225]), "stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance."

Therefore, the accommodation contract is not a taxable voucher with stamp duty, and stamp duty is not levied.