Group 1 - The taxpayers for stamp duty in the People's Republic of China are units and individuals who establish taxable certificates and conduct securities transactions [2] - Taxable certificates include contracts, property transfer documents, and business account books as specified in the Stamp Duty Tax Rate Table [2] - The tax basis for taxable contracts is calculated based on the amount specified in the contract, excluding VAT [2] Group 2 - If the contract does not specify an amount, the tax basis is determined by the actual settlement amount [2] - If the actual settlement amount cannot be determined, the market price at the time of establishing the contract or property transfer document is used [2] - For government pricing or guidance pricing, the tax basis is determined according to relevant national regulations [2] Group 3 - Stamp duty for taxable certificates, other than securities transaction stamp duty, is assessed quarterly, annually, or per occurrence [4] - Taxpayers must declare and pay the tax within fifteen days after the end of the quarter or year, or within fifteen days after the tax obligation arises [4] - Failure to declare or pay stamp duty can result in penalties, including the recovery of unpaid taxes and fines ranging from 50% to five times the unpaid amount [4]