Is it necessary to pay stamp duty on travel contracts?

There is no need to pay stamp duty on travel contracts. Stamp duty is a kind of tax levied on various taxable documents signed in economic activities, such as contracts, property rights transfer documents, business account books, photos of rights permission, etc. And the travel contract does not belong to the scope of stamp duty collection.

legal ground

Article 1 of the Provisional Regulations on Stamp Duty

Units and individuals that sign the books listed in these Regulations and collect vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

second

The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.