Legal analysis: Contracts such as supply, pre-order, purchase, combination of purchase and sale, and collaboration, etc., will be decaled based on three ten thousandths of the purchase and sale amount;

Processing, customization, repair, repair, printing, For contracts such as processing or contracting, a decal is calculated at 50,000% of the income; for survey and design contracts, a decal is calculated at 50,000% of the fee; for industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates, Decals cost 5 yuan per piece.

Legal basis: "Stamp Duty Law of the People's Republic of China" Article 5 The basis for calculating stamp duty is as follows:

(1) The basis for calculating tax on taxable contracts is The amount listed in the contract does not include the listed value-added tax;

(2) The tax calculation basis for the taxable property rights transfer document is the amount listed in the property rights transfer document, excluding the listed value-added tax. The value-added tax clearly stated;

(3) The tax calculation basis for taxable business accounts is the total amount of paid-in capital (share capital) and capital reserves recorded in the account books;

(4) The tax calculation basis for securities transactions is the transaction amount.