“ Article 14
⁠Where a taxpayer is an overseas entity or individual, if the taxpayer has a domestic authorized agent, the domestic agent shall be the withholding agent; if the taxpayer does not has a domestic authorized agent, the taxpayer shall file and pay stamp tax by itself or himself. ”

“ Article 10
⁠Where one and the same taxable certificate is concluded by two or more parties, the amounts of taxes payable shall be calculated separately according to the amounts related to such parties respectively. ”