According to the third paragraph of Article 3 of the Notice of State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technical Contracts (1989), Di Zi No.34 of the State Administration of Taxation), a technical training contract refers to a technical contract concluded by one party entrusting another party to provide technical guidance and professional training for designated professional and technical personnel, and the stamp duty is calculated and paid according to the stamp duty "technical contract", and the tax rate is three ten thousandths. However, contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.