According to the Stamp Tax Law of the People's Republic of China, the state collects stamp duty in accordance with the provisions of the stamp duty tax items for written or recorded documents, documents, contracts, tickets and receipts. This also includes consulting contracts, so consulting contracts also need to pay stamp duty. The amount of stamp duty paid for consulting contracts depends on the contract amount and contents. The specific calculation method can refer to the relevant regulations issued by the local tax bureau. Generally speaking, the stamp duty rate of consulting contracts is between 0. 1% and 0.3%. At the same time, it should be noted that if the enterprise fails to pay stamp duty as required, it will bear certain legal responsibilities and fines. According to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection, if the stamp duty is not paid in full and on time, the tax authorities may impose a daily fine; If the circumstances are serious, the legal responsibility of the relevant personnel will be investigated according to law.
Is it necessary to pay stamp duty again if the contents of the consultation contract are modified? If the contents of the consultation contract are significantly revised or involve changes in the contract amount, stamp duty needs to be paid again. Specific standards also need to refer to the provisions of the local tax bureau.
In short, the consultation contract is subject to stamp duty, and the specific payment standard depends on the contract amount and content. Enterprises should issue invoices and pay stamp duty in accordance with regulations, otherwise they will bear corresponding legal responsibilities and fines. If the contents of the contract are significantly modified or involve changes in the contract amount, stamp duty needs to be paid again.
Legal basis:
"Provisional Regulations of the People's Republic of China on Stamp Duty" Article 2 The following documents are taxable documents:
1, purchase and sale, processing contract, construction project survey and design, construction and installation project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;
2, the transfer of property rights;
3. Business account books;
4. Rights and license photos. Other documents for taxation determined by the Ministry of Finance.