Stamp duty will be paid if you sign a car purchase contract, but not if you don't sign a contract. If the tax payable certificate is not affixed with or less than the stamp, the tax authorities shall order it to subsidize the stamp, and may impose a fine of 3 to 5 times the amount of the tax payable. The tax authorities may impose a fine of 1 ~ 3 times on the stamps that have not been cancelled or cancelled according to regulations.
No stamp duty is required.
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(2) A certificate issued by the property owner that the property has been donated to the government, social welfare units and schools for raising the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free and discount loan contracts;
(five) other governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.
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 in People's Republic of China (PRC) The following documents are taxable documents:
(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.