No, because according to the approval of the Xinjiang Local Taxation Bureau upon request from the State Administration of Taxation, the State Administration of Taxation has clarified the issue of whether stamp tax is levied on mining rights and exploration rights in some areas: the stamp tax item "Transfer of Property Rights" "Documents" include transfer documents for the transfer of property ownership, copyright, trademark exclusive use, patent rights and rights to use proprietary technology. Mining rights and exploration rights do not belong to the tax category of "property transfer documents", so stamp duty is not levied. .