I. Analysis from the perspective of the express provisions of the tax law \x0d\ China's Stamp Tax Law stipulates that stamp duty is a tax levied on units and individuals who sign, use and receive legally effective certificates in economic activities and economic exchanges. The tax items and tax rates that need to pay stamp duty are publicized in the corresponding annexes, of which only the real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments are paid. \x0d\ II。 Analyze \x0d\ 1 from the deep meaning. The "right permission" mentioned in the stamp tax law refers to the ownership certificate of specific items, such as land, real estate, patent rights, trademark rights, etc. \x0d\ 2。 The industrial and commercial business license belongs to "receiving legally binding documents", while the health license is a general document, which can only be legally binding if it is obtained.