The scope of stamp duty collection is:

1. Purchase and sale contracts include supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustment, compensation, barter and other contracts, with a decal of 0.3‰ based on the purchase and sale amount. ;

2. Processing and contracting contracts include processing, customization, repair, repair, printing, advertising, surveying and testing, etc., and the processing or contracting income is 0.5‰ decal;

3. Construction The engineering survey and design contract includes a decal of 0.5‰ for the survey and design contract;

4. The construction and installation project contract includes a decal of 0.3‰ for the contract amount;

5. Property leasing contracts include leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. Contracts are decaled at 1‰ of the lease amount;

6. Cargo transportation contracts include civil air transportation and railway transportation , maritime transport, inland water transport, road transport and combined transport contracts are decaled at a transportation fee of 0.5‰;

7. Warehousing and custody contracts include warehousing and storage contracts are decaled at a warehousing and custody fee of 1‰;

8. Loan contracts signed by banks and other financial organizations and borrowers (including financial lease contracts but excluding inter-bank lending) are subject to a discount of 0.05‰ of the loan amount;

9. Property insurance Contracts include property, liability, guarantee, credit and other insurance contracts, and a discount of 1‰ will be charged based on the insurance premium collected;

10. Technology contracts including technology development, transfer, consulting, service and other contracts will be charged a recorded amount of 0.3 ‰Decal;

11. The property rights transfer document includes property rights and copyrights, trademark exclusive rights, patent rights, proprietary technology use rights*** 5 property rights transfer documents, land use rights transfer/transfer contract, Commercial housing sales contracts (including stocks issued to the public by joint-stock enterprises and property transfer documents written for purchases, inheritances, and gifts) are decaled at 0.5‰ of the recorded amount;

12. Business books are included in accounting The accounting books used for production and operation to record funds will be discounted at a rate of 0.5‰ of the total amount of paid-in capital and capital reserves. Other account books are decaled at RMB 5 per item;

13. Rights and licenses, including house ownership certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments, are decaled at RMB 5 per item. .

The following vouchers are not included in the scope of stamp tax collection:

1. Effective legal documents from the People’s Court, arbitration documents from arbitration institutions, and supervision documents from supervisory agencies;

2. Contracts, agreements or administrative documents written by the people's governments at or above the county level and their affiliated departments in accordance with their administrative authority to expropriate, recover or compensate for the resettlement of real estate;

3. Head office and branches , a document written between branches and used as a voucher for executing plans.

To sum up, the scope of stamp tax includes contracts, vouchers, account books and other documents.

Legal basis:

Article 1 of the "Stamp Duty Law of the People's Republic of China"

It is written and written within the territory of the People's Republic of China. Units and individuals who receive the vouchers listed in these regulations are all taxpayers of stamp tax (hereinafter referred to as taxpayers) and shall pay stamp tax in accordance with the provisions of these regulations.

Article 2

The following vouchers are taxable vouchers:

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

(2) Property transfer documents;

(3) Business account books;

(4) Rights and licenses;

(5) Other certificates of taxation determined by the Ministry of Finance.

Article 3

Taxpayers shall calculate the tax payable according to the proportional tax rate or fixed amount according to the nature of the taxable certificate. 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.