Mainly include: purchase and sale, processing contracts, engineering survey and design, construction and installation, property leasing, cargo transportation, warehousing, scientific and technological cooperation, loans, property insurance contracts and proof of the nature of the contracts; It also includes property gift and division contract; Property right transfer contract; Commercial account books; Rights permits and other tax certificates determined by the Ministry of Finance.
According to the provisions of Article 2 of the Stamp Tax Law of People's Republic of China (PRC), the taxable vouchers mentioned in this Law refer to the contracts, property rights transfer documents and business account books listed in the table of stamp tax items and rates attached to this Law.
According to the table of stamp duty items and tax rates, contracts (written contracts) include loan contracts, financial leasing contracts, sales contracts, contracting contracts, construction contracts, transportation contracts, technology contracts, leasing contracts, warehousing contracts and property insurance contracts; Transfer of property rights, including land use right transfer, ownership transfer of buildings and structures such as houses (excluding land contractual management right and land management right transfer), equity transfer (excluding stamp duty on securities transactions), trademark exclusive right, copyright, patent right and proprietary technology use right transfer; Business books; Securities trading.