Does stamp duty need to be paid on export agency fees?

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Our company recently had an export business and found an agency company to help handle export-related matters, for which we need to pay export agency fees. I am not very clear about the tax regulations for these export agency fees. I want to ask if stamp duty needs to be paid on export agency fees? If it does, under what tax category? If it doesn't, is there any policy basis for this? I hope to get help from a professional to answer this.
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Export agency fees generally do not require the payment of stamp duty. Stamp duty is a tax levied on taxable documents created, received, or used in specific economic activities and exchanges. In the current list of stamp duty categories, there is no item specifically for export agency fees.

The levying of stamp duty follows the principle of "positive enumeration," meaning that stamp duty is only payable on documents explicitly listed in the Stamp Duty Tax Categories and Rates table. Export agency business is not related to purchase and sale, processing and manufacturing, construction project contracting, property leasing, freight transportation, warehousing, loans, property insurance, technology contracts, or documents of a contractual nature. Therefore, stamp duty is generally not required to be paid. However, please note that there may be differences in implementation by local tax authorities, and it is recommended that you consult with your local competent tax authority for confirmation to ensure compliance with tax treatments.

Generally, it is not required to be paid. The categories of stamp duty do not cover export agency fees, so under normal understanding, it should not be paid.

No payment is required because it is not within the scope of stamp duty categories, so stamp duty does not need to be paid for it.

Stamp duty is not required to be paid. As long as the business involved is not within the tax categories, stamp duty does not need to be paid for export agency fees.

Export agency fees are not within the scope of stamp duty taxable documents, so generally, payment is not required.

According to regulations, since export agency fees are not included in the tax categories, stamp duty is not required to be paid.

No payment is required because it is not an item that stamp duty requires to be paid according to regulations.

Export agency fees are not stamp duty taxable items, and under normal circumstances, payment is not required.

No payment is required, as stamp duty is only levied on listed items, and export agency fees are not among them.

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