If the training contract is a technical contract, stamp duty shall be paid for the decals, otherwise stamp duty shall not be paid for the decals. Taxable vouchers include: purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts, etc.

legal ground

Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.