According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. Therefore, the scope of stamp duty is listed, and stamp duty is not required for contracts that are not listed or documents with contractual nature. If there is both an order and a purchase and sale contract, the order is not stamped in the purchase and sale activities. Sometimes, both the supplier and the buyer only fill in the order form and no longer sign the purchase and sale contract. At this point, the order is used as a business voucher to establish the relationship between supply and demand and clarify the responsibilities of both parties. According to the provisions of Guo (1997) No.505, this order is of a contractual nature and needs to be stamped as required. However, in the case that both the order and the sales contract exist, it is only necessary to stamp the sales contract, and the order is no longer related to rights and obligations. Only used for internal backup and archiving. According to the provisions of [1988] Di Zi No.025, the stamp is not required. Loan contracts signed between non-financial institutions According to the Provisional Regulations on Stamp Duty, loan contracts signed between banks and other financial institutions and borrowers are subject to stamp duty, while loan contracts signed with non-financial enterprises or individuals are not subject to stamp duty. It is a common way for enterprises to borrow money from shareholders. If both parties do not belong to financial institutions, the loan contract signed with shareholders does not need decals. Equity investment agreement Equity investment agreement is an agreement signed by all investors before investment. It is only an investment agreement, which does not belong to the scope of stamp duty and does not need decals. Continuing to use the expired contract does not require the decal contract signed by the enterprise to expire, but because the rights and obligations contained in the contract have not been fulfilled, it is necessary to continue to implement the contents contained in the contract, that is, continue to use the expired contract, as long as the contents and amount contained in the contract have not increased, there is no need to re-decal. However, if the contents and amount of the contract increase, or if another contract is signed for matters not covered, it needs to be stamped separately in accordance with the Provisional Regulations on Stamp Duty. Principal-agent contract The principal-agent contract signed between the agency and the entrusting party, which only specifies the agency matters, rights and responsibilities, is not taxable certificate according to the provisions of Guo Shui Fa [199 1] 155, and no decal is needed. In the consignment business, according to Guo Shui Fa [1990] 173, both consignors need to take the freight settlement certificate as the tax payment certificate and stamp it according to regulations. However, for the checked express luggage and parcels, according to the provisions of (88) Guo Shui Zi No.025, the consignment documents issued are temporarily exempt from decals. According to the provisions of Caishui [2006] 162, the power supply contract signed between power grid and users is not a voucher of stamp duty, and stamp duty is not levied. Accounting and auditing contracts According to the provisions of (89) Guo Shui Di Zi No.034, general consultation on laws, regulations, accounting and auditing does not belong to technical consultation, and the concluded contract is not stamped. Engineering supervision contract construction project supervision refers to a professional service activity that the construction unit (project legal person) entrusts a supervision unit with corresponding qualifications to supervise the contractor's engineering construction instead of the construction unit according to the relevant provisions of the project construction documents approved by the state. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Therefore, the project supervision contract does not belong to the technical consultation contract in the "technical contract" tax item, and there is no need to apply decals. Non-contractual parties, such as guarantors and appraisers in tripartite contracts, do not need to pay stamp duty as guarantors, appraisers and witnesses of sales contracts and loan contracts. Although the sales contract and the loan contract are taxable certificates of stamp duty, the guarantors, appraisers and witnesses who participated in signing the contract are not taxpayers of stamp duty, and there is no need to stamp the contracts they participated in signing. There is no need to pay stamp duty for buying and selling business without written documents. Stamp duty is levied on contracts or documents with contractual nature. In the purchase and sale of goods, orders are placed directly by telephone or computer network without using written documents. According to the provisions of Guo (1997) No.505, stamp duty is not required. For example, ordering books and shopping through the Internet. Commercial bill discount enterprises discount commercial bills such as commercial acceptance bills to banks and obtain funds from banks, but the discount business is not borrowing from banks, and the discount process does not involve stamp duty. Bill discount business refers to the business that the holder transfers the ownership of the bill to the bank in order to obtain cash in advance before the bill expires, and the bank pays the balance of the bill due value after deducting discount interest to the holder. If the vouchers used within the enterprise group are in the form of transfer (or cards, accounts, tables, etc.). ) It is used between companies with legal person status in the group, between the head office and branches, and between internal materials and foreign trade departments. It is only used for internal implementation plans, and is not used to clarify the supply and demand relationship between the two parties. It is settled according to Guoshuihan [2009] No.9 and Guoshuifa [19965438]. According to the Provisional Regulations on Stamp Duty, the tax object of stamp duty is the contract, and the tax basis is the amount contained in the contract, not the transaction amount of the actual business. After the performance of the contract, if the actual settlement amount is inconsistent with the amount contained in the contract, and it has been cashed according to the regulations, according to the provisions of (88) Guo Shui No.025, flowers will no longer be subsidized and tax refund will not be given. All kinds of training contracts signed by training contract enterprises belong to technical training contracts, and only need to be stamped according to the "technical contract". Other training contracts do not fall within the scope of stamp duty and do not need to be stamped.