Yes, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Interpretation and Provisions on Certain Specific Issues of Stamp Duty (Guo Shui Fa [199 1] 155No.), the publishing contract is not a voucher listed in stamp duty, so it is not stamped. Scope of stamp duty collection (1) Economic contract 1, purchase and sale contract. Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts; It also includes books, newspapers, periodicals and audio-visual subscription vouchers concluded between publishing units and distribution units (excluding subscribers and individuals). Stamp duty shall be levied on all kinds of taxable documents signed by taxpayers in electronic form. Stamp duty is levied on the purchase and sale contracts signed between power plants and power grids (except for mutual power supply between power grids at all levels in the system of State Grid Corporation and China Southern Power Grid Corporation). The power supply contract signed between the power grid and users does not belong to stamp duty, and stamp duty is not levied. (Living payment voucher is different from economic contract between power grids) 2. Processing contract. Including processing, customization, repair, printing, advertising, surveying and mapping, testing and other contracts. (combining value-added tax and consumption tax) 3. Construction engineering survey and design contract. Including general contracting, subcontracting and subcontracting of survey and design contracts. 4, construction and installation project contract. Including construction and installation engineering general contract, subcontract and subcontract. 5. Property lease contract. 6. Contract of carriage of goods. 7. Warehousing contract. 8. Loan contract. Including loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending). Including financial lease contracts. 9. Property insurance contract. "Family property pension security" belongs to the nature of family property insurance, and its contract is listed in the property insurance contract, and the tax is paid according to the regulations. 10, technical contract. Including technology development, transfer, consulting, services and other contracts. Technology transfer contracts include patent application transfer contracts and non-patented technology transfer contracts. The interpretation does not include the contract concluded by the patent transfer and patent licensing office. (Both of them are applicable to property transfer documents) It shows that general legal, accounting, auditing and other consultations are not technical consultations, and the contracts they wrote are not stamped. Explain and compare four different types of technology transfer contracts: ① Patent transfer contract refers to a contract in which the patentee, as the transferor, transfers the ownership or controlling right of his invention-creation patent to the transferee, and the transferee pays the agreed price. (2) A patent exploitation license contract refers to a contract in which the patentee or its authorized person acts as the assignor, licenses the assignee to exploit the patent within the agreed scope, and the assignee pays the agreed royalties. (These two kinds are public and self-owned, and the stamp duty is paid according to the transfer of property rights -0.5 ‰) 3 A patent application transfer contract refers to a contract concluded by the transferor transferring the right to apply for a patent for a specific invention to the transferee, and the transferee pays the agreed price. (4) A non-patented technology transfer contract refers to a contract in which the transferor provides the non-patented technology achievements owned by the transferor to the transferee, and the right to use and transfer the non-patented technology achievements is defined between the two parties, and the transferee pays the agreed royalties. (These two categories are ownerless or confidential, and the stamp duty is paid according to the technology contract -0.3 ‰) (2) The transfer of property rights is based on the transfer of property rights in the stamp tax items in China, and there are five kinds of transfer documents: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Explain that the land use right transfer contract, land use right transfer contract and commercial housing sales contract are subject to stamp duty according to the transfer of property rights. Explain that the contract concluded by the patent transfer and patent licensing office shall be subject to stamp duty according to the transfer of property rights. (3) Business account book 1, fund account book 2 and other business account book 3. The scope of tax exemption of "business account books" and some problems of tax exemption should be clarified: (1) Other business account books include journal account books and detailed classification of account books. (2) For units that adopt the first-level accounting form, only the account books set by the accounting department shall be affixed; In the form of hierarchical accounting, in addition to the accounting books of the accounting department, the subsidiary ledgers set up by the accounting department in other departments and workshops should also be accounted for according to regulations. (3) Registers, statistical account books and ledgers. Workshops, salesrooms and warehouses that do not belong to the accounting scope or belong to the accounting scope but have not recorded the amount shall not be stamped. (4) For institutions with operating income, where the financial department of the state allocates business funds and implements differential budget management, the account books that record business shall be stamped according to other account books, and the account books that do not record business shall not be stamped; Where the source of funds is a self-supporting unit, its business account books shall be stamped with seals on the account books and other account books in accordance with the regulations. (5) The business account books used by branches operating across regions shall be subject to stamp duty at their locations. (six) the new capital of enterprise debt-to-equity swap should be supplemented according to the regulations. (seven) to assess the increase of funds in enterprise restructuring, should be attached in accordance with the provisions. (4) Rights, licensing rights and licenses only include "four certificates and one photo": including house property certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. It is impossible for the staff of the publishing house not to know that the publishing contract does not pay stamp duty, because the publishing contract, as a public institution, should be very aware of these national policies on the publishing contract. Of course, if you want to publish your own works, you should also sign publishing contracts with those regular publishing houses.