Do I have to pay stamp duty on the travel contract?

Legal Analysis: According to Article 1 of the Provisional Regulations on Stamp Duty (the State Council OrderNo. 1 1), all units and individuals who sign the pleadings listed in this Ordinance and receive vouchers in People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers), and should pay stamp duty in accordance with the provisions of this Ordinance. Article 2: The following documents are taxable documents: 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. Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the Stamp Duty Items and Tax Rates Table.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.