Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty.
Article 1 Within the territory of People's Republic of China (PRC), all units and individuals who sign the books listed in these Regulations and collect vouchers are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.
Article 2 The following documents are taxable documents: (1) Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance.