The current stamp duty only levies on the vouchers listed in the stamp duty regulations, which can be divided into five categories:

1. Purchase and sale, processing contracting, construction project exploration and design, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or vouchers with contractual nature;

2. Documents of property right transfer;

3. Business books;

4. Property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license;

5. Other vouchers for taxation as determined by the Ministry of Finance.