Stamp Tax Act Article 7
The stamp tax rates or amounts are as follows: (deleted). Monetary receipts: Tax stamps at 0.4% of the amount received to be affixed by the person drawing up the receipt. Receipts for deposit of bid bonds: Tax stamps at 0.1% of the money deposited by the bidder to be affixed by the person drawing up the receipt. Contracting agreements: Tax stamps at 0.1% of the contract price, to be affixed by the person executing the contract or drawing up the receipt. Contracts for the sale, transfer, or partition of real estate: Tax stamps at 0.1% of the contract price, to be affixed by the person executing the contract or drawing up the receipt. Contracts for the sale of movables: Tax stamps at 4 yuan per piece, to be affixed by the person executing the contract or drawing up the receipt.
中文原文 印花稅法第7條
印花稅稅率或稅額如左：
一、（刪除）二、銀錢收據：每件按金額千分之四，由立據人貼印花稅票。
招標人收受押標金收據：每件按金額千分之一，由立據人貼印花稅票。
三、承攬契據：每件按金額千分之一，由立約或立據人貼印花稅票。
四、典賣、讓售及分割不動產契據：每件按金額千分之一，由立約或立據人貼印花稅票。
五、買賣動產契據：每件稅額四元，由立約或立據人貼印花稅票。
一、（刪除）二、銀錢收據：每件按金額千分之四，由立據人貼印花稅票。
招標人收受押標金收據：每件按金額千分之一，由立據人貼印花稅票。
三、承攬契據：每件按金額千分之一，由立約或立據人貼印花稅票。
四、典賣、讓售及分割不動產契據：每件按金額千分之一，由立約或立據人貼印花稅票。
五、買賣動產契據：每件稅額四元，由立約或立據人貼印花稅票。