Do training contracts and consulting service contracts need to pay stamp tax?

Answer 1 Generally speaking, training contracts do not need to pay stamp tax, such as accounting training, tax training, etiquette training, etc. The reason That is, the training contract does not fall within the scope of stamp duty collection. However, technical training contracts require a stamp tax of three ten thousandths. A technical training contract is a technical contract entered into by one party entrusting the other party to provide technical guidance and professional training for designated professional and technical personnel on a specific project. Contracts concluded for various vocational training, cultural studies, and amateur employee education are not technical training contracts and do not bear stamps.

Answer 2 Regarding your question about whether stamp duty is required to be paid on a consulting service contract, do you need to check specifically what kind of consulting it is? If it is general financial consulting, legal consulting, management consulting, etc., stamp duty is not required. . However, if it is a technical consultation, you need to pay a stamp tax of three ten thousandths.

Policy Reference 1