第二轮土地承包合同续签工作在农村基本结束，《土地承包经营权证书》陆续发放到农民手中，就其是否贴花，认识不一。县级人民政府印发的《土地承包经营权证书》，既是确认农户依法取得土地承包经营权的法律凭证，也是使用土地的法律凭证。但是《中华人民共和国印花税暂行条例 The second round of land contract renewal work basically ended in the rural areas, “land contract management rights certificate” issued to farmers in succession, as to whether it decals, different understanding. The “Certificate of Land Contractual Management Right” issued by the county-level people’s government is not only the legal document that confirms that the farmer has obtained the land contractual management right according to law, but also the legal certificate of using the land. However, "Provisional Regulations of the People’s Republic of China on Stamp Duty