Is it necessary to pay stamp duty for the commodity statistical books set up in the enterprise warehouse?

According to "Provisions of State Taxation Administration of The People's Republic of China on Certain Specific Issues of Stamp Duty" (1988) Di Zi No.25 of the State Administration of Taxation), "Registers, statistical account books, ledgers, etc., which are not included in the accounting scope or are set up in workshops, sales offices and warehouses where the amount is not recorded, shall not be stamped."