Answer 1
Generally speaking, there is no need to pay stamp duty on training contracts, such as accounting training, tax training and etiquette training. Because the training contract does not fall within the scope of stamp duty collection.
However, the technical training contract needs to pay stamp duty of three ten thousandths.
A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance and professional training to designated professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.
Answer 2
Regarding the question of whether the consulting service contract needs to pay stamp duty, what kind of consulting is it? If it belongs to general financial consulting, legal consulting, management consulting, etc. No stamp duty is required.
However, if it belongs to technical consultation, it needs to pay stamp duty of three ten thousandths.
Policy reference 1