Stamp duty is a tax levied on taxable economic vouchers "established, collected and used" in economic activities and economic exchanges.

The taxpayer of stamp duty refers to the units and individuals who book, receive and use the vouchers listed in the tax law in China. Taxpayers can be divided into undertakers, bookkeepers, notaries, recipients and users according to the different books, receipts and uses of taxable vouchers.

If a contract or taxable voucher is signed by two or more parties, all parties who sign the contract or taxable voucher are taxpayers, but excluding the guarantor, witness and appraiser of the contract.

Taxable vouchers collected and paid abroad but used at home shall be used by taxpayers.

The parties to all kinds of taxable vouchers signed in electronic form are also taxpayers of stamp duty.

2. Is the sales contract valid without signature and seal? Yes, stamping and signing have the same effect. If the parties conclude a contract in the form of a contract, the contract shall be established when both parties sign or seal it. Article 32 of the Civil Code of People's Republic of China (PRC) * * * If the parties conclude a contract in the form of a contract, the contract is established when both parties sign or seal it. Article 44 A legally established contract shall come into force upon its establishment. Where laws and administrative regulations stipulate that examination and approval, registration and other procedures shall be handled, such provisions shall prevail. "Interpretation of the Supreme People's Court on Several Issues Concerning the Application (II)" Article 5 Where a contract is concluded in the form of a contract, the parties shall sign or seal it. If the parties press their fingerprints on the contract, the people's court shall determine that it has the same legal effect as the signature or seal.

Third, should the sales contract be stamped with a riding seal? You can't. The law does not stipulate that the contract must be stamped with a riding seal. It is mentioned in the Civil Code that if the parties conclude a contract in writing, the contract will be established as long as both parties sign or seal it. In real life, we can see that many legally binding contracts have no riding seal or page number, which has little influence on both parties.

The reason why we put an extra seal on the contract is to prevent more important documents from being changed at will. After the receipt is stamped with the riding seal, you can see that the riding seal is restored to the original seal when the whole contract is launched. The other party cannot arbitrarily change the contents of the contract that has been concluded, nor can it deny the contents of the contract. This can avoid the trouble or loss caused by the other party's modification or disapproval of the contract.

In fact, the function of riding seal is similar to that of steel seal. After the document is stamped with a sewing stamp, others cannot easily add or delete the page numbers in the document. So whether the page number is increased or decreased, we can easily see it. Others can't delete a page in the document, or add a page for fraud. The integrity of the contract documents can be maintained.

Date of Contract Establishment of People's Republic of China (PRC) Civil Code If the parties conclude a contract in the form of a contract, the contract shall be established when the parties sign, seal or press their fingerprints. Before signing, sealing or fingerprinting, one party has fulfilled its main obligations, and the contract is established when the other party accepts it.

A contract shall be concluded in written form as stipulated by laws, administrative regulations or agreed by the parties. If the parties do not do this in writing, but one party has fulfilled its main obligations and the other party accepts it, the contract is established.

I have already introduced in detail the question of whether both parties to the sales contract should pay stamp duty. In the process of signing purchase and sale contracts, processing contracts, construction contracts and other contracts, stamp duty should be paid, which is the responsibility and obligation of citizens.