Must stamp duty be paid at the local tax bureau?

Stamp duty is generally paid locally. Stamp duty payable on contracts signed at national commodity and material ordering fairs (including trade fairs and fairs) shall be paid by taxpayers nearby. The local tax authorities should strengthen the supervision and inspection of tax payment on decals of such contracts, and formulate necessary tax payment management measures accordingly.

For details, please refer to China Finance and Taxation Network: Notice of State Taxation Administration of The People's Republic of China on the Place of Paying Stamp Duty for Signing Contracts by Order Clubs/ntax/apps/laws/index.php/lawtext/lawscontent? LawSerialNo = 2d 95666 e 2649 fcfc 6 e 3 af 75 e 09 F5 ADB 9 & amp； term = % C8 % AB % B9 % FA % D0 % D4 % C9 % CC % C6 % B7

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