The current stamp tax is only levied on the vouchers listed in the "Interim Regulations on Stamp Duty". Vouchers not listed are not taxed.
According to Article 2 of the "Interim Regulations on Stamp Duty", the following vouchers are taxable vouchers:
1. Purchase and sale contract.
2. Processing contract.
3. Construction project survey and design contract.
4. Construction and installation project contract.
5. Property lease contract.
6. Goods transportation contract.
7. Warehousing and custody contract.
8. Loan contract.
9. Property insurance contract.
10. Technology contract.
In addition, there are 4 categories that need to be included in the scope of stamp tax collection:
1. Property transfer documents.
2. Business account books.
3. Rights license.
4. Other certificates determined by the Ministry of Finance.
Extended information:
1. Purchase and sale contract: decals will be applied at three ten thousandths of the purchase and sale amount.
2. Processing contract: a decal of 0.5% of the processing or contracting income.
3. Construction project survey and design contract: decals based on 0.05% of the charge.
4. Construction and installation project contract: decals based on three ten thousandths of the contract amount.
5. Property leasing contract: a discount of one thousandth of the lease amount will be applied, and if the tax amount is less than 1 yuan, a discount of 1 yuan will be applied.
6. Goods transportation contract: decals will be decaled based on the transportation cost. If the document is used as a contract, decals will be decaled according to the contract.
7. Warehousing and custody contract: decals will be deducted based on one thousandth of the warehousing and storage costs. If the warehouse receipt or stack receipt is used as a contract, decals will be deducted according to the contract.
8. Loan contract: a discount of 0.50% of the loan amount.
9. Property insurance contract: a discount of 0.3% of the insured amount.
10. Technology contract: decals shall be made at three ten thousandths of the stated amount.
11. Property transfer documents: decals shall be made at 50,000% of the amount stated.
12. Business account books: 5/10,000 decals based on the original value of fixed assets and total self-owned working capital, and 5 yuan decals on each piece of other account books.
13. Rights and licenses: 5 yuan decal per piece.
Baidu Encyclopedia - Stamp Duty
Baidu Encyclopedia - Interim Regulations on Stamp Duty of the People's Republic of China