According to the Provisional Regulations on Stamp Duty of the People's Republic of China, including contracts for renting houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, the decal shall be applied at one thousandth of the lease amount, and the decal shall be applied at 1 yuan if the tax amount is insufficient. Therefore, the lease contract is subject to stamp duty.

The sales contracts subject to stamp duty are as follows:

1, purchase and sale contracts: including contracts for supply, pre-purchase, purchase, purchase and sale, combination, cooperation and adjustment;

2. Construction and installation project contract: including construction and installation project contract;

3. Technology contracts: including contracts for technology development, transfer, consultation and service;

4. Loan contract: banks and other financial organizations and borrowers;

5. Property lease contracts: including contracts for leasing houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.

Stamp duty declaration process is as follows:

1, log in to the electronic tax bureau, enter the page where I want to pay taxes, and select tax declaration and payment;

2. Select the comprehensive declaration and find the consolidated tax declaration of relevant tax items;

3. Select the stamp duty in the tax bill, and click the tax source collection on the right;

5. Click Add, select the tax item, enter the tax amount, and click Save;

6. Check the saved printing tax source collection form and click Next;

7. The system will automatically generate a stamp duty declaration form, review the declaration contents, and click Declare.

To sum up, both parties to the contract are taxpayers of stamp duty, so both parties to the lease must pay stamp duty. If a contract is signed by two or more parties, all the parties are taxpayers and each pays taxes on the amount of the vouchers held.

Legal basis:

Article 2 of the Provisional Regulations of the People's Republic of China on Stamp Duty

For the purposes of Article 1 of the Regulations, the documents listed in this Regulation are written and received in the People's Republic of China, which are legally binding in China and protected by the laws of China.

The above-mentioned vouchers shall be affixed with decals in accordance with the regulations, whether in China or overseas.

The units and individuals mentioned in Article 1 of the Regulations refer to all kinds of domestic enterprises, institutions, organizations, military units, Sino-foreign joint ventures, cooperative enterprises, foreign enterprises and other economic organizations and their institutions in China.

All Chinese-foreign joint ventures, cooperative enterprises, foreign-funded enterprises, foreign companies and other economic organizations that pay consolidated industrial and commercial tax can be deducted from the consolidated industrial and commercial tax.

Article

The contract mentioned in Article 2 of the Regulations refers to the survey and design contract for construction projects and the contract for construction and installation projects.

Construction project contract includes general contract, subcontract and subcontract.