Stamp duty needs to be calculated in accordance with the Interim Regulations on Stamp Duty attached to the "Stamp Duty Tax Table of Stamp Duty items" to carry out calculations. Different tax items correspond to different tax rates. For example, the rate of stamp duty for purchase and sales contracts is three ten thousandths of the purchase and sales amount; the rate of processing and contracting contract is five ten thousandths of the income from processing or contracting; and the rate of construction project survey is five ten thousandths of the fee charged. Stamp duty requires taxpayers to calculate the amount of tax, and then affix the full stamp duty stamps.