Yes, according to the "Notice of the State Administration of Taxation on the Interpretations and Regulations on Certain Specific Issues of Stamp Duty" (Guo Shui Fa [1991] No. 155), the publication contract is not a voucher for the enumeration of stamp tax and is not affixed. printing. Scope of taxation of stamp duty (1) Economic contract 1. Purchase and sale contract. Including contracts for supply, pre-order, procurement, purchase-sale combination and collaboration, adjustments, compensation, barter, etc. It also includes subscription vouchers for books, newspapers, periodicals, and audio-visuals entered into between publishing units and issuing units (excluding subscribing units and individuals). Stamp tax will be levied on various taxable certificates signed by taxpayers in electronic form in accordance with regulations. Stamp tax is levied on power purchase and sale contracts signed between power plants and power grids, and between power grids and power grids (except for the mutual power supply of power grids at all levels within the State Grid Corporation of China system and the China Southern Power Grid Corporation system). The power supply contract signed between the power grid and the user is not a voucher for enumerated stamp tax, and no stamp tax is levied. (Living payment voucher is different from the economic contract between power grids) 2. Processing contract. Including contracts for processing, customization, repair, printing, advertising, surveying, testing, etc. (Combined with value-added tax and consumption tax) 3. Construction project survey and design contract. Including general contract, subcontract and subcontract of survey and design contract. 4. Construction and installation project contract. Including general contract, subcontract and subcontract of construction and installation project contract. 5. Property lease contract. 6. Cargo transportation contract. 7. Warehousing and custody contract. 8. Loan contract. Including loan contracts signed by banks and other financial organizations and borrowers (excluding interbank lending). Including financial lease contracts. 9. Property insurance contract. "Home property endowment insurance" belongs to the nature of home property insurance, and its contract is included in the property insurance contract and is taxed according to regulations. 10. Technology contract. Including technology development, transfer, consulting, service and other contracts. Technology transfer contracts include contracts for patent application transfer and non-patented technology transfer. The explanation does not include contracts for the transfer of patent rights and patent implementation licenses. (Both are applicable to property rights transfer documents) Explain that general legal, accounting, auditing and other aspects of consultation are not technical consultations, and the contracts written in them are not stamped. Explain, compare and master four different types of technology transfer contracts: ① A patent transfer contract refers to a contract in which the patentee, as the transferor, transfers the ownership or holding rights of its invention and creation patent to the transferee, and the transferee pays the agreed price. contract. ② A patent license contract refers to a contract in which the patentee or his authorized person, as the transferor, licenses the transferee to exploit the patent within the agreed scope, and the transferee pays the agreed royalties. (These two categories are open and owned, and the stamp duty is paid according to the property transfer document - 0.5‰) ③The patent application transfer contract means that the transferor transfers its right to apply for a patent for a specific invention to the transferee. A contract entered into whereby the transferee pays an agreed price. ④ A non-patented technology transfer contract refers to a contract in which the transferor provides the non-patented technological achievements to the transferee, clarifies the mutual rights to use and transfer the non-patented technological achievements, and the transferee pays the agreed royalties. (Both categories are ownerless or confidential, and the stamp tax is paid according to the technology contract - 0.3‰) (2) Property rights transfer documents The property rights transfer documents in my country's stamp tax items include property ownership, copyright, trademark exclusive rights, patents The transfer documents of 5 property rights including the right and the right to use proprietary technology. Explain that land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts are levied stamp duties based on property rights transfer documents. Explanation: Contracts written for the transfer of patent rights and patent licenses are subject to stamp duty based on the property rights transfer documents. (3) Business account books 1, capital account book 2, other business account books 3. Several issues that should be clarified regarding the scope of tax exemption for "business account books": (1) Other business account books include journals and detailed ledger books. (2) For units that adopt the first-level accounting form, only the account books set up by the finance and accounting department shall be decaled; for units that adopt the hierarchical accounting form, in addition to the account books of the accounting department that shall be decaled, the detailed ledgers set up by the accounting department in other departments and workshops shall be decaled. Decals should also be applied as required. (3) Registers, statistical books, ledgers, etc. set up in workshops, sales departments, and warehouses that do not fall within the scope of accounting or, although they fall within the scope of accounting, do not record amounts, will not be stamped.

(4) For public institutions with operating income, which are allocated business funds by the national financial department and implement balance budget management, their account books recording business operations will be deducted according to the fixed amount of other account books, and account books that do not record operating business will not be decaled; Any unit that implements self-received funds as its own source of funds shall have its business account books decaled in accordance with regulations for the account books recording funds and other account books. (5) For business account books used by branches operating across regions, each branch shall pay stamp duty at its location. (6) Newly increased funds from corporate debt-to-equity swaps will be discounted as required. (7) Funds increased after evaluation during enterprise restructuring will be deducted in accordance with regulations. (4) Rights, licenses Rights and licenses only include "four certificates and one license": including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, land use certificates, etc. issued by government departments. It is impossible for the staff of the publishing house not to know that stamp duty is not paid on publishing contracts, because as a public institution, publishing contracts should be very clear about these national policies on publishing contracts. Of course, if we want to publish our own works, we must sign a publishing contract with those regular publishing houses.