Stamp duty is only levied on the vouchers listed in the tax items and tax rates table of the Stamp Duty Ordinance and other vouchers determined by the Ministry of Finance. All tax items and tax rates are not listed in the table and the Ministry of Finance has not determined the tax receipts without decals. Therefore, there is no need to levy stamp duty on health permits, books and periodicals distribution certificates, financial permits and tax registration certificates. The rights and licenses within the scope of stamp duty taxation only include the house property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. The practice of the tax bureau is illegal!