The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:

(1) purchase and sale contract.

(2) Processing contract.

(3) contracts for survey and design of construction projects.

(4) Construction and installation project contract.

(5) Property lease contract.

(6) Contracts of carriage of goods.

(7) warehousing contract.

(8) loan contract.

(9) Property insurance contract.

(10) technology contract.

Extended data:

The following vouchers can be exempted from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;

(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;

(4) Interest-free and discount loan contracts;

(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

(6) the transfer of property rights signed by the enterprise due to restructuring;

(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;

(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.

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