Stamp duty refers to the taxes and fees levied by the state on certain documents, vouchers, transactions and behaviors, and its collection standards and tax rates are formulated and managed by the state tax authorities. According to the regulations, legal consulting service belongs to the act of providing services for enterprises and institutions, and stamp duty is required. The specific tax standard and tax rate depend on the place where the contract is signed, the contract amount and other factors, generally ranging from one thousandth or one thousandth of the contract amount. It should be noted that if the legal advisory service object is a government agency or institution, it can enjoy stamp duty preference or exemption policy according to relevant policies.

Stamp duty payment process is generally as follows:

1. Determination of tax payable: Determine the amount of stamp duty payable for contracts, certificates, bills and other documents according to laws, regulations and actual conditions;

2. Fill in the tax return: taxpayers who pay stamp duty need to fill in the tax return, including the declared taxes, taxpayer information, tax return calculation form and other information, and then submit it to the local tax authorities;

3. Paying taxes: According to the tax return, taxpayers need to pay stamp duty within the specified time, which can be done by bank transfer or cash payment;

4. Handling tax payment procedures: After paying the stamp duty, the taxpayer needs to go through the tax payment procedures at the local tax authorities and obtain relevant tax payment certificates, such as tax payment certificates.

To sum up, there may be differences in the payment process between different regions and taxpayers, and the specific situation needs to be judged according to local laws and regulations and actual conditions.

Legal basis: Article 13 of the Stamp Tax Law of People's Republic of China (PRC).

Where a taxpayer is a unit, it shall report and pay stamp duty to the competent tax authorities where its institution is located; If the taxpayer is an individual, it shall report and pay stamp duty to the competent tax authorities where the taxable certificate is located or where the taxpayer lives. Where the property right of real estate is transferred, the taxpayer shall declare and pay stamp duty to the competent tax authorities where the real estate is located.