Stamp duty can be verified and collected under certain conditions. For the specific basis, please refer to the Notice of State Taxation Administration of The People's Republic of China on Further Strengthening the Management of Stamp Duty Collection (Guo Shui Han [24] No.15): "IV. Verifying and Collecting Stamp Duty According to the provisions of Article 35 of the Tax Administration Law and the characteristics of tax sources of stamp duty, in order to strengthen the management of stamp duty collection, the local tax authorities can verify the tax basis of stamp duty for taxpayers under the following circumstances. (2) Refusing to provide taxable vouchers or not providing taxable vouchers truthfully, resulting in an obviously low tax basis; (3) Failing to submit a report on the consolidated payment of stamp duty within the time limit prescribed by the local tax authorities, failing to report within the time limit ordered by the local tax authorities, or failing to do so after the time limit, or finding that taxpayers have failed to pay the consolidated stamp duty according to the regulations during the inspection by the local tax authorities.

When the local tax authorities approve the collection of stamp duty, they should issue a notice of approval of stamp duty collection to taxpayers, indicating the tax basis for approval and the prescribed tax payment period. " Announcement No.14, 213 of Beijing Local Taxation Bureau "On Issuing <: Measures of Beijing Local Taxation Bureau for the Administration of Stamp Duty Verification and Collection > The Announcement stipulates: "Article 3 Taxpayers shall set up a register of stamp duty taxable vouchers according to the requirements of local tax authorities to ensure timely, accurate and complete registration of all kinds of taxable vouchers. The register of stamp duty taxable vouchers shall include the following contents: registration date, types of taxable vouchers, signing date of vouchers, amount contained in vouchers, taxable amount of stamp duty, payable amount of stamp duty, paid amount of stamp duty, etc.

taxpayers who cannot provide complete taxable vouchers and tax basis, or set up a register of stamp duty taxable vouchers according to regulations, may apply to the competent local tax authorities, and pay stamp duty according to the approved collection method after examination and approval.

Article 4 A taxpayer applying for payment of stamp duty by means of approved collection shall fill in the Audit Form for Approval Collection of Stamp Duty Application (Change or Cancellation) (see Annex 1) and report it to the competent local tax authorities for examination. The competent local tax authority shall conduct an audit within 1 working days from the date of acceptance. If it meets the prescribed circumstances, it shall make a Notice of Tax Matters (for stamp duty collection) (see Annex 2) and serve it on taxpayers.

Article 5 If the competent local tax authority finds that a taxpayer has committed any of the following acts, it may collect its stamp duty according to the approved collection method: (1) Failing to establish a register of stamp duty taxable vouchers as required, or failing to truthfully register and completely preserve the taxable vouchers; (2) Refusing to provide taxable vouchers or not providing taxable vouchers truthfully, resulting in an obviously low tax basis; (3) Failing to submit a report on the summary payment of stamp duty within the time limit stipulated by the local tax authorities, and failing to report within the time limit ordered by the local tax authorities, or the local tax authorities find that taxpayers have failed to collect and pay stamp duty according to the regulations during the inspection.

If the competent local tax authorities require taxpayers to pay stamp duty in accordance with the approved collection method, they shall prepare a Notice on Tax Matters (for the exclusive use of stamp duty collection) and serve it on taxpayers. "