Group 1 - The article discusses the common questions regarding stamp duty in China, specifically focusing on the types of contracts and documents that are subject to this tax [3][4]. - It clarifies that stamp duty applies to written contracts, including loan agreements, leasing contracts, sales contracts, and various other types of agreements [3]. - The article specifies that property transfer documents, such as those for land use rights and ownership of buildings, are also subject to stamp duty, excluding certain rights like land operation rights [3][4]. Group 2 - According to the regulations, stamp duty for property leasing contracts is calculated at 0.1% of the rental amount, with exemptions for personal housing rental agreements [3][4]. - The tax authority's guidelines state that for domestic units, stamp duty on taxable contracts and property transfer documents should be declared quarterly, while stamp duty on business books is declared annually [5]. - For foreign entities or individuals, stamp duty on taxable documents is declared per instance, with the option for quarterly or annual declarations for frequent transactions [5].