General taxpayers do not need to pay stamp tax when they issue invoices, whether they are special VAT invoices or ordinary VAT invoices. Because stamp tax is levied on contracts, account books, documents, certificates, and no invoices. . You do not have to pay stamp tax when you receive an invoice. There are many types of stamp tax, most of which are based on signing a contract. For example, the stamp tax on a purchase and sales contract is only paid after a purchase and sales contract is signed, and it is paid based on the amount carried by the contract. If there is no contract signed, There is no need to pay. The relevant content of stamp tax payment is based on the taxable items of the company's value-added tax. If it involves the use of the tax scope of stamp tax such as contracts, property rights transfer receipts and business accounts, the tax will be paid. Among them, the purchase and sale contract shall be based on the purchase and sale amount. 0.3‰ decal, property rights transfer documents are decaled at 0.5‰ of the amount stated, operating account books recording funds are decaled at 0.5‰ of the total amount of paid-in capital and capital reserves, and other account books are taxed at 5 yuan per piece. 1. , Definition: Stamp tax is a tax levied on the act of setting up and receiving legally valid vouchers in economic activities and economic exchanges. It is named after the tax stamp is affixed to the taxable voucher as a sign of tax payment. 2. Taxpayers: Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social groups, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic certificates. 3. Scope of taxation: Current Stamp duty is only levied on the vouchers listed in the Stamp Duty Regulations, and there are five specific categories: 1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, property insurance, technical contracts or companies with Contractual documents; 2. Property transfer documents; 3. Business account books; 4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license; 5. Taxation determined by the Ministry of Finance Other credentials.