According to the Provisional Regulations on Stamp Duty (the State Council DecreeNo. 1 1), processing contracts include processing, customization, repair, printing, advertising, surveying and mapping, testing and other contracts. The contractor shall apply for decals at the rate of 0.5% of the processing or contracting income.
Therefore, the signed elevator maintenance contract should pay stamp duty according to the tax item of "processing contract", and the contractor should apply decals according to five ten thousandths of the processing or contracting income.