1. Positive answer

Stamp duty*** has 13 tax items, including purchase and sale contracts, processing contract, construction project survey and design contract, construction and installation project contract, and property leasing. Contracts, cargo transportation contracts, warehousing and storage contracts, loan contracts, property insurance contracts, technology contracts, property rights transfer documents, business account books, rights licenses.

2. Analysis details

Purchase and sales contracts include supply, pre-purchase, purchase, purchase and sale combination and cooperation, adjustment, compensation, trade and other contracts. Processing contracts include processing, customization, repair, repair, printing, advertising, surveying, testing and other contracts. Construction project survey and design contracts include survey and design contracts. Construction and installation project contract contracts include construction and installation project contract contracts. Property lease contracts include leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. Goods transportation contracts include civil aviation, railway transportation, maritime transportation, road transportation and combined transportation contracts, as well as documents used as contracts. Warehousing and custody contracts include warehousing and custody contracts, as well as warehouse receipts and warehouse receipts used as contracts. Loan contracts are contracts signed between banks and other financial organizations and borrowers, financial lease contracts, and IOUs that are only filled out and used as contracts to obtain bank loans. Property insurance contracts include property, liability, guarantee, credit insurance contracts, and documents used as contracts. Technology contracts include technology development, transfer, consulting, service and other contracts, as well as documents used as contracts. Property rights transfer documents include property ownership and copyright, trademark rights, patent rights, proprietary technology use rights and other transfer documents.

3. What does stamp duty refer to?

Stamp duty is a tax levied on the act of entering into and receiving legally binding documents in economic activities and economic transactions. The tax stamp is affixed to the taxable voucher as a sign of tax payment, hence the name. Taxpayers can purchase and affix tax stamps on their own in accordance with the prescribed tax proportions and quotas, or they can be entrusted with tax collection, and the tax authorities can collect tax on their behalf through the unit that issues or handles taxable certificates.