Group 1 - The article discusses whether all contracts are subject to stamp duty, indicating that only specific contracts listed in the Stamp Duty Law are taxable [2][3] - The tax rates for various contracts are specified, such as 0.05% for loan contracts and 0.3% for sales contracts [3] - It is noted that for contracts where the amount is not specified at the time of signing, the taxpayer must declare the contract in the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the next period [5] Group 2 - The article outlines the definition of "self-produced agricultural products" as those sold directly by producers engaged in planting, harvesting, and animal husbandry [15] - It clarifies that processed agricultural products do not qualify for tax exemption and must be taxed at the specified rate [16]