According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Management of Stamp Duty Collection (Guo [2004]150), the Notice of Liaoning Local Taxation Bureau on Printing and Distributing the Interim Measures for the Verification and Collection of Stamp Duty (Liaoning Local Taxation Bureau [2005] No.288) and the Notice of Liaoning Local Taxation Bureau on Implementing the Interim Measures for the Verification and Collection of Stamp Duty (Shenzhen Local Taxation Bureau) Kloc-0/7) The purchase and sale contract is changed from one link of sales revenue to two links of purchase and sale, and the tax basis is approved according to 80% of purchase amount and 90% of sales revenue for industrial enterprises and 90% of purchase amount and 20% of sales revenue for commodity circulation enterprises. At the same time, it is emphasized that for taxpayers with relatively standardized management of stamp duty taxable vouchers such as large industrial enterprises and wholesale-oriented commodity circulation enterprises, stamp duty should be levied according to the vouchers.