Core Viewpoint - The article emphasizes the importance of compliance with stamp duty regulations, even for electronic contracts, and outlines the obligations for taxpayers regarding the declaration and payment of stamp duty [4][5][6]. Group 1: Stamp Duty Regulations - The People's Republic of China Civil Code allows contracts to be formed in various forms, including electronic formats, which are subject to stamp duty [4]. - Taxpayers, including individuals and entities engaged in taxable transactions within China, are required to pay stamp duty according to the law [4][5]. - The tax basis for taxable contracts is determined by the amount specified in the contract, excluding VAT [5]. Group 2: Tax Declaration and Payment - If a contract does not specify an amount, the tax basis is determined by the actual settlement amount or market price at the time of contract formation [6]. - Stamp duty for taxable documents is assessed either quarterly, annually, or per transaction, with specific deadlines for declaration and payment [8][9]. - Failure to declare or pay stamp duty can result in penalties, including fines of up to five times the unpaid or underpaid tax amount [9].