Depending on the circumstances. When signing a contract with the cafeteria, if the contract is signed in accordance with the lease, the stamp duty should be paid in accordance with the provisions of the leasing industry, according to the lease amount of one-thousandth of the decal, the tax is less than one dollar according to one dollar decal. In other cases, the contract is not subject to stamp duty. Article 10 of the Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the stamp duty shall be levied only on the certificates listed in the table of tax items and other certificates determined to be taxable by the Ministry of Finance. The Provisional Regulations on Stamp Duty tax rate table provides that the property leasing contracts, including leasing of buildings, ships, aircraft, motor vehicles, machinery, appliances, equipment and other contracts, shall pay stamp duty.