If there is no purchase and sale contract, stamp duty still needs to be paid as long as there is a contractual certificate.

According to the "Interim Regulations of the People's Republic of China on Stamp Duty":

Article 2 The following vouchers are taxable vouchers:

(1) Purchase and sale, Processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technology contracts or vouchers of a contractual nature;

(2) Property transfer documents;

(3) Business account books;

(4) Rights and licenses;

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

Extended information:

According to the "Interim Regulations of the People's Republic of China on Stamp Duties":

Article 3 Taxpayers shall, based on the nature of the taxable voucher, The tax payable is calculated according to the proportional tax rate or the fixed amount per piece. The specific tax rates and tax amounts are determined in accordance with the "Stamp Duty Items and Rates Table" attached to these Regulations.

If the tax payable is less than 1 jiao, stamp duty is exempted. If the tax payable is more than 1 jiao, the tax amount less than 5 cents will not be counted. If the tax amount is more than 5 cents, it will be calculated and paid as 1 jiao.

Article 4 The following certificates are exempt from stamp duty:

(1) A copy or transcript of the certificate for which stamp duty has been paid;

(2) The property owner will Documents issued by donating property to the government, social welfare units, and schools;

(3) Other tax exemption certificates approved by the Ministry of Finance.

Article 5: Stamp tax shall be paid by taxpayers calculating the amount of tax payable by themselves in accordance with regulations, purchasing and affixing all tax stamps (hereinafter referred to as decals) at one time.

In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers can apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis.

Collection method:

Stamp tax is collected in two ways: ad valorem and volume-based according to different tax items.

(1) Determination of tax calculation basis in case of ad valorem tax calculation.

(2) Determination of tax calculation basis in case of specific tax calculation. For other business accounts and rights and licenses subject to specific tax calculation, the tax calculation amount shall be the basis for tax calculation.

Tax calculation method:

Stamp tax is calculated based on the amount, expenses, income and number of vouchers recorded on the taxable voucher, and the tax payable is calculated according to the applicable tax rate or tax amount standard Forehead.

The formula for calculating the tax payable:

The tax payable = the amount recorded in the taxable voucher (expenses, income) × the applicable tax rate

The amount payable = Number of taxable vouchers