纳税人在境内书立的机动车辆保险合同是否需要缴纳印花税？

Group 1 - The article discusses the tax obligations for various types of contracts and transactions, specifically focusing on stamp duty requirements for insurance contracts and rental agreements [3][4][9] - It clarifies that motor vehicle insurance contracts are subject to stamp duty at a rate of 0.1% of the insurance premium [3] - The article explains how to handle discrepancies between the contract amount and the actual settlement amount for rental agreements, stating that the listed amount is used as the tax basis unless changed [4][9] Group 2 - It addresses the need for stamp duty on orders and other documents that establish a sales relationship between businesses, even if a formal sales contract is not signed [4] - The article outlines the procedure for determining tax bases when multiple taxpayers are involved in a single taxable contract without specified amounts for each party [8] - It emphasizes the importance of adjusting the tax basis if there are errors in the calculation of VAT included in the taxable documents [11]