Stamp duty is a tax levied on contracts, vouchers, documents, account books, rights permits, etc. Taxpayers fulfill their tax obligations by stamping or stamping documents. The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. Specifically, it is divided into five categories: contracts or documents with contractual nature, documents of property rights transfer, business books, rights, licenses and other documents determined by the Ministry of Finance.

The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:

1. Purchase and sale, survey and design of construction projects, property leasing, cargo transportation, warehousing, construction project contracting, loans, property insurance, processing contracts, technology contracts or certificates with contractual nature;

2, property rights transfer documents;

3. Business books;

4. Property ownership certificate, trademark registration certificate, patent certificate, business license, land use certificate and permit;

5. Other tax vouchers determined by the Ministry of Finance.

Units and individuals who issue and collect the vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) and the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are all taxpayers of stamp duty and should pay stamp duty according to regulations. Specifically, there are:

1, the contractor;

2. evidence;

3. Bookkeeper;

4. the addressee;

5. users.