签订合同，这些印花税要点要掌握！

Group 1 - The article discusses the classification of electronic contracts as written contracts under Chinese law, indicating that they are subject to stamp duty [6][7] - It clarifies that electronic orders between individuals and e-commerce operators are exempt from stamp duty [6] - For contracts that do not specify an amount, the stamp duty is based on the actual settlement amount or market price at the time of contract signing [7][8] Group 2 - The article explains that small-scale taxpayers who have previously declared revenue cannot deduct VAT on purchases made before becoming general taxpayers [12][15] - It specifies the conditions under which a general taxpayer can deduct VAT on invoices obtained while being a small-scale taxpayer [12][16] - The article emphasizes the importance of accurately recording and reporting income to qualify for VAT deductions [16]