It is to be paid. According to the "People's Republic of China *** and the State Provisional Regulations on Stamp Duty", including the lease of housing, ships, aircraft, motor vehicles, machinery, appliances, equipment and other contracts, according to the lease amount of one-thousandth of the decal, the tax is less than 1 yuan according to the 1 yuan decal. Therefore, the lease contract is required to pay stamp duty.

Legal basis: "the Chinese people's *** and the provisional regulations on stamp duty" Article 2 The first article of the regulations said in the Chinese people's *** and the territory of the Chinese people's *** and the receipt of the vouchers listed in the regulations, refers to the vouchers within the territory of China has the force of law and is protected by the laws of China.

The said certificates, regardless of whether they are issued within or outside China, shall be affixed in accordance with the provisions of the Regulations. The units and individuals referred to in Article 1 of the Regulations refer to all kinds of domestic enterprises, undertakings, organs, organizations, troops, as well as Sino-foreign joint ventures, cooperative enterprises, foreign enterprises and other economic organizations and their institutions in China.

Wherever Chinese-foreign joint ventures, cooperative enterprises, foreign-funded enterprises, foreign corporate enterprises and other economic organizations pay the unified tax for industry and commerce, the stamp duty paid by them may be deducted as much as possible from the unified tax for industry and commerce paid. Article 3 of the Provisional Regulations on Stamp Duty of the People's Republic of China The contract referred to in Article 2 of the Regulations refers to the contract for survey and design of construction works and the contract for construction and installation works.