generally speaking, if a restaurant only provides catering services, stamp duty is not required. The catering service provided by the hotel is a sales service, not a sale of goods, that is, stamp duty is not levied. However, for the catering service industry, it is inevitable to purchase raw materials. Therefore, for the purchase, it is generally necessary to sign a purchase and sale contract: (1) The hotel needs to pay stamp duty according to the purchase and sale contract when purchasing raw materials; (2) The stamp duty shall be calculated and paid according to the purchase and sale contract when the hotel sells drinks separately.