Legal analysis: yes. Stamp duty is also in the category of tax, and tax is according to the state's various legal provisions on taxation, and then in accordance with a certain proportion of the collective or individual income part of the payment to the state, the state for the collection of tax redistribution. Taxation is by virtue of the political rights of the state or the public **** power to collect and distribute the products and resources of society, the collection of tax is to meet the needs of the social distribution of public ****, so the tax also has its corresponding nature, first of all, it is non-direct reimbursement, that is to say, the tax will not be returned to the taxpayers directly, but in the form of redistribution of social resources back to the community. The first is not direct reimbursement, that is to say, the tax will not directly return to the taxpayer but in the form of redistribution of social resources back to the community, has the gratuitous nature; because of the intention of the tax levy, as well as the subject of the levy, to determine the tax is the obligation of taxpayers, so it is not only gratuitous or mandatory; according to the basis of the levy of taxes, according to the tax law enacted by the state to levy the tax, the levy of taxes is a kind of legal behavior, to the tax gives the nature of the fixed nature.
Legal basis: "the Chinese people *** and the implementation of the State Individual Income Tax Law Regulations" Article 6 of the Individual Income Tax Law of the scope of the individual income: (a) wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, as well as other income associated with the employment or employment of an individual. (ii) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including income derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing manuscripts, painting and calligraphy, sculpting, film and television, audio-visual recording, video recording, performance, acting, advertisement, exhibition, technical services, referral services, brokerage services, agency services and other labor services. (iii) Income from manuscripts is the income obtained by an individual for his/her works published or released in the form of books, newspapers and magazines. (iv) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from remuneration for manuscripts. (e) business income, refers to: 1. the income obtained by individual businessmen engaged in production and business activities, the income obtained by investors of sole proprietorships and individual partners of partnerships from the production and operation of sole proprietorships and partnerships registered in the country; 2. the income obtained by individuals engaged in schooling, medical care, consulting and other paid service activities in accordance with the law; 3. the income obtained by individuals contracting to enterprises and institutions, Individuals to enterprises, institutions, contracting, leasing and subcontracting, subletting income; 4. Individuals engaged in other production, business activities income. (6) Interest, dividend and bonus income refers to the interest, dividend and bonus income derived from the ownership of debt and equity. (vii) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property. (viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, shares of property in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property. (ix) Incidental income refers to the income derived by an individual from winning prizes, jackpots, lotteries and other incidental income. Individuals obtain income, it is difficult to define the taxable income items, the competent tax authorities of the State Council to determine.