According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, the property right transfer vouchers in taxable vouchers include the transfer vouchers of property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right. Brand franchise contracts signed by enterprises generally include the transfer of trademark exclusive rights, so stamp duty should be paid on the amount included in the transfer of trademark exclusive rights according to the Certificate of Property Right Transfer, and the tax rate is five ten thousandths.