2. Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.
3. The transfer certificate of property rights in the stamp tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets. According to the amount of 0.5‰ decals.