diff --git a/eth/calltracer/calltracer.go b/eth/calltracer/calltracer.go
index ca833a0ba1e..8afca5f6412 100644
--- a/eth/calltracer/calltracer.go
+++ b/eth/calltracer/calltracer.go
@@ -33,13 +33,13 @@ import (
 
 type CallTracer struct {
 	froms map[libcommon.Address]struct{}
-	tos   map[libcommon.Address]bool // address -> isCreated
+	tos   map[libcommon.Address]struct{}
 }
 
 func NewCallTracer() *CallTracer {
 	return &CallTracer{
 		froms: make(map[libcommon.Address]struct{}),
-		tos:   make(map[libcommon.Address]bool),
+		tos:   make(map[libcommon.Address]struct{}),
 	}
 }
 
@@ -47,26 +47,16 @@ func (ct *CallTracer) CaptureTxStart(gasLimit uint64) {}
 func (ct *CallTracer) CaptureTxEnd(restGas uint64)    {}
 
 // CaptureStart and CaptureEnter also capture SELFDESTRUCT opcode invocations
-func (ct *CallTracer) captureStartOrEnter(from, to libcommon.Address, create bool, code []byte) {
+func (ct *CallTracer) captureStartOrEnter(from, to libcommon.Address) {
 	ct.froms[from] = struct{}{}
-
-	created, ok := ct.tos[to]
-	if !ok {
-		ct.tos[to] = false
-	}
-
-	if !created && create {
-		if len(code) > 0 {
-			ct.tos[to] = true
-		}
-	}
+	ct.froms[to] = struct{}{}
 }
 
 func (ct *CallTracer) CaptureStart(env *vm.EVM, from libcommon.Address, to libcommon.Address, precompile bool, create bool, input []byte, gas uint64, value *uint256.Int, code []byte) {
-	ct.captureStartOrEnter(from, to, create, code)
+	ct.captureStartOrEnter(from, to)
 }
 func (ct *CallTracer) CaptureEnter(typ vm.OpCode, from libcommon.Address, to libcommon.Address, precompile bool, create bool, input []byte, gas uint64, value *uint256.Int, code []byte) {
-	ct.captureStartOrEnter(from, to, create, code)
+	ct.captureStartOrEnter(from, to)
 }
 func (ct *CallTracer) CaptureState(pc uint64, op vm.OpCode, gas, cost uint64, scope *vm.ScopeContext, rData []byte, depth int, err error) {
 }
@@ -78,9 +68,9 @@ func (ct *CallTracer) CaptureExit(output []byte, usedGas uint64, err error) {
 }
 
 func (ct *CallTracer) WriteToDb(tx kv.StatelessWriteTx, block *types.Block, vmConfig vm.Config) error {
-	ct.tos[block.Coinbase()] = false
+	ct.tos[block.Coinbase()] = struct{}{}
 	for _, uncle := range block.Uncles() {
-		ct.tos[uncle.Coinbase] = false
+		ct.tos[uncle.Coinbase] = struct{}{}
 	}
 	list := make(common.Addresses, len(ct.froms)+len(ct.tos))
 	i := 0