Type 1: A contract or a voucher with a contractual nature, the amount stated in the voucher is used as the basis for tax calculation. The second type: the account books recording funds in the operating account books, based on the total amount of paid-in capital and capital public taxes as the basis for tax calculation. The third type: rights licenses that do not record the amount: business licenses, patent certificates, house ownership certificates, etc., as well as auxiliary account books such as enterprise journals and various detailed ledger books, tax is paid based on the number of vouchers or account books. Type 1: A contract or a voucher with a contractual nature, the amount stated in the voucher is used as the basis for tax calculation. The second type: the account books recording funds in the operating account books, based on the total amount of paid-in capital and capital public taxes as the basis for tax calculation. The third type: rights licenses that do not record the amount: business licenses, patent certificates, house ownership certificates, etc., as well as auxiliary account books such as enterprise journals and various detailed ledger books, tax is paid based on the number of vouchers or account books. Type 1: A contract or a voucher with a contractual nature, the amount stated in the voucher is used as the basis for tax calculation. The second type: the account books recording funds in the operating account books, based on the total amount of paid-in capital and capital public taxes as the basis for tax calculation. The third type: rights licenses that do not record the amount: business licenses, patent certificates, house ownership certificates, etc., as well as auxiliary account books such as enterprise journals and various detailed ledger books, tax is paid based on the number of vouchers or account books.