In addition:

According to Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (OrderNo.1kloc-0/of the State Council), the following documents are taxable:

1. Purchase and sale contracts, processing contracts, zd construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

2. Documents certifying the transfer of property rights;

3. Business books;

4. Rights and permits;

5. Other tax vouchers determined by the Ministry of Finance.

According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) ((1988) Caishuizi No.255, version 1), stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance.

Article 26 stipulates that taxpayers who are not sure whether to pay taxes on the vouchers shall bring the vouchers to the local tax authorities for identification in time.

Therefore, taxpayers should confirm whether to pay stamp duty according to the above provisions. If you can't confirm, you should bring the certificate in time and go to the local tax authorities for identification.