the water conservancy fund is levied at five ten thousandths of the sales income or operating income. Stamp duty varies according to the nature of the contract. Purchase and sale contracts, construction and installation engineering contracts and technical contracts shall be stamped with the amount of .3‰, and processing contracts, construction engineering survey and design contracts, cargo transportation contracts and property transfer documents shall be stamped with the amount of .5‰, warehousing contracts, property insurance contracts and property lease contracts shall be stamped with the amount of 1‰. The right and license shall be affixed with a piece of decal in 5 yuan.