Core Viewpoint - The article addresses common misconceptions regarding stamp duty, emphasizing the importance of understanding the relevant laws and regulations to ensure compliance in business operations [2]. Group 1: Common Misconceptions - Misconception 1: All contracts require stamp duty payment. Correction: Only contracts listed in the Stamp Duty Law are subject to stamp duty [2][3]. - Misconception 2: Contracts without specified amounts do not require stamp duty. Correction: The tax basis is determined by the actual settlement amount or market price if the amount is not specified [5][6]. - Misconception 3: No stamp duty is required if a sales contract is not signed. Correction: Orders and other documents that establish a sales relationship are subject to stamp duty [7]. - Misconception 4: Stamp duty can be refunded if the contract is canceled after signing. Correction: Paid stamp duty is non-refundable, even if the contract is not executed [8]. - Misconception 5: Stamp duty is only considered paid if a stamp is affixed to the contract. Correction: Stamp duty can also be paid through other valid receipts issued by tax authorities [7]. - Misconception 6: The tax basis for stamp duty includes VAT amounts. Correction: The tax basis excludes VAT unless it is not specified in the contract [8][9]. - Misconception 7: Changes in contract amounts do not require action. Correction: If the contract amount changes, the tax basis must be adjusted accordingly [10][12]. - Misconception 8: Stamp duty on business ledgers must be paid annually. Correction: Only increases in the recorded capital require additional stamp duty in subsequent years [14].