Legal analysis: Stamp duty system plays an important role in the legal system because it is related to the national financial expenditure and income. According to the relevant laws and regulations of the Provisional Regulations on Stamp Duty, the legal consultation contract does not need to pay stamp duty because it is not within the statutory scope of stamp duty. Generally speaking, stamp duty is a tax levied on the behavior of book holders to receive legally effective certificates in economic activities and economic exchanges. At present, stamp duty is only levied on vouchers listed in the Stamp Duty Ordinance. The provisions of the tax system are conducive to maintaining social stability and promoting sustained and healthy economic and social development, and are also an important system to safeguard the fundamental interests of the broad masses of the people.
Legal basis: Taxable contents in Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): 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. Transfer of property rights; 3. Commercial account books; 4. Rights and permission photos; 5. Other tax vouchers determined by the Ministry of Finance.