The current stamp tax is only levied on the vouchers listed in the Interim Regulations on Stamp Duty. There are five categories:

1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, and property leasing , transportation of goods, warehousing, loans, property insurance, technical contracts or vouchers of a contractual nature;

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. Other tax certificates determined by the Ministry of Finance. For example, stamp duty in stock transactions falls into category 2.

The stamp duty you mentioned for the establishment of a new unit and its account book belongs to the industrial and commercial business license of Category 3 or Category 4, but it does not mean that you do not need to pay stamp tax in the future. In terms of stamp duty exemption, the state has corresponding specific policies, covering many fields.