1. Real estate consulting contract: According to Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, real estate project development consulting is not a taxable contract.
2. Principal-agent contract: According to the provisions of the Stamp Tax Law of People's Republic of China (PRC), in the agency business, the principal-agent contract signed by the agency and the entrusting unit is not a taxable contract.