你可以搜一下，我印象中税务局的网站一起有。刚才看了下，只有这个最接近。 My friend verbally offered to rent me a room for $1,000 a month. The next day, I messaged him via WhatsApp to inform him that I was agreeable to his offer. Do I have to pay stamp duty on the agreement? Yes. Your message to your friend via an Internet-based messaging service, such as WhatsApp, constitutes an electronic record. Where a transaction is effected by a verbal communication and an electronic record, and the transaction is concluded by means of the electronic record, the electronic record forms an electronic document which is chargeable with stamp duty. As such, you would have to pay stamp duty on the rental agreement.