Procurement contract to pay stamp duty, for not signing a formal contract, but instead of the contract effect of other documents or vouchers, can clarify the relationship between the two sides of the supply and demand, according to the supply and settlement of the contract, with a contractual nature, but also according to the provisions of the stamp duty should be paid.
Legal objective:"The Chinese people*** and the State Provisional Regulations on Stamp Duty," Article 2, the following vouchers for the taxable vouchers: (a) purchases and sales, processing, contracting, contracting for construction projects, property leasing, transportation of goods, warehousing and storage, borrowing, property insurance, technology contracts or vouchers with the nature of the contract; (b) transfer of property rights; (c) the business books; (d) Rights, licenses and photographs; (v) other documents determined by the Ministry of Finance tax. The Chinese People's *** and State Stamp Duty Provisional Regulations Enforcement Rules, Article 5 of the second article of the regulations referred to the transfer of property rights documents, refers to units and individual property rights of the purchase and sale, inheritance, gift, exchange, division of the documents made.