1, stamp duty is not required. There is definitely no need to pay stamp duty for consulting contracts. According to the relevant provisions of stamp duty, investment contracts do not belong to the scope of stamp duty collection, and stamp duty should not be levied.
2. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established within the territory of China and receiving prescribed economic vouchers.
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 2 of the Provisional Regulations on Stamp Duty The following documents are taxable documents:1; Purchase and sale, processing contracts, construction engineering survey and design, construction and installation engineering 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. Commercial account books;
4: Rights and permission. Other tax vouchers determined by the Ministry of Finance. Therefore, the legal consultation contract does not fall within the scope of the above stamp duty, and there is no need to pay stamp duty.