How to pay stamp duty on subscription, distribution contracts and ordering documents of books, newspapers, periodicals and audio-visual products in Guangdong Province?

Notice of State Taxation Administration of The People's Republic of China Municipality on Exempting Books and Newspapers from Stamp Duty. ((1989) Guo Shui Di ZiNo. 142) clearly points out that according to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) and relevant regulations, the subscription and distribution contracts of books, newspapers, periodicals and audio-visual products and their ordering documents (actual quantity) belong to the economic vouchers that should be subject to stamp duty: (1) books and audio-visual products. (2) Subscription vouchers between various issuers and between issuers and subscribers or individuals are temporarily exempt from stamp duty. (3) Stamp Duty The Purchase and Sale Contract is applicable to the subscription voucher; The tax payable is calculated according to the ordered quantity and the purchase price of the issuing unit. (4) Subscription vouchers appear frequently. In order to simplify the tax payment procedures, publishing units can collect and calculate stamp duty on schedule. After the implementation of summary payment, the separate agreement between the buyer and the seller will not repeat the decal tax. (5) If the publishing unit only enters into an agreement and orders documents, and the price and amount are not indicated, the buyer and the seller can calculate and pay stamp duty according to the actual quantity received.