Legal basis: Taxable contents in Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): (1) Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance. Article 3. Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively.