According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, the scope of stamp duty collection includes purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature. The purchase of equipment by pension institutions does not fall within the above scope, because it does not involve sales contracts, lease contracts or other contract types that require stamp duty. Old-age care institutions do not need to pay stamp duty when purchasing equipment.