no, the catering services provided by catering enterprises are sales services, not sales goods stipulated in the purchase and sale contract. According to Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty, stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance. According to the Schedule of Stamp Duty Items and Rates attached to the Provisional Regulations on Stamp Duty, the purchase and sale contracts mainly refer to contracts such as supply, pre-purchase, purchase, combination of purchase and sale, coordination, adjustment, compensation and barter, and the sales targets are physical goods. Source: Since the contract for providing catering services in State Taxation Administration of The People's Republic of China does not fall within the taxable scope of stamp duty such as purchasing and selling goods, there is no need to pay stamp duty. It should be noted that if catering enterprises are involved in purchasing raw materials, they need to pay stamp duty according to the purchase and sale contract; Similarly, when it comes to foreign sales of drinks and other goods, it is also necessary to pay stamp duty according to the purchase and sale contract.