What Is The Scope Of Stamp Duty?

What kinds of commercial vouchers, rights certificates and accounting books are there in the economic life? What kind of documents are taxed? The Provisional Regulations on stamp duty have been enumerated clearly, and no tax has been enumerated. The specific scope of taxable vouchers includes five major categories: the first category: purchase and sale, processing contract, construction contract, property lease, freight transportation, warehousing and storage, loan, property insurance, technology, etc., or the certificate with the nature of contract. Second categories: property transfer books, including property ownership and copyright, trademark exclusive rights, exclusive rights, proprietary technology transfer rights and so on; third categories: business accounting books, including units and individuals engaged in production and operation activities set up various accounts; fourth categories: license permits, including housing property certificate, business license, trademark registration Certificate, patent certificate, land use certificate; fifth types of certificates: other vouchers approved by the Ministry of finance. Because of the different names of the documents of the same nature and the fact that they are not uniform enough, they should be taxed according to any form or title, as long as their nature belongs to the scope of Taxation enumerated in the regulations. Some business departments use the documents such as goods transportation, warehousing, bank loans, property insurance and other documents as tax contracts, and also pay taxes according to the contract vouchers. To be a good judge