(a) A copy or photocopy of the tax payable certificate;
(2) Taxable vouchers obtained by foreign embassies, consulates and representative offices of international organizations in China that should be tax-free according to law;
(3) Taxable vouchers signed by the China People's Liberation Army and the Chinese People's Armed Police Force;
(4) Sales contracts and agricultural insurance contracts for farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees to purchase agricultural means of production or sell agricultural products;
(5) Interest-free or discount loan contracts, loan contracts signed by international financial organizations to provide preferential loans to China;
(6) The property owner donates the property to the government, schools, social welfare institutions and charitable organizations;
(seven) the sale contract of non-profit medical and health institutions to purchase drugs or health materials;
(eight) electronic orders entered into by individuals and e-commerce operators.
According to the needs of national economic and social development, the State Council can reduce or exempt stamp duty in terms of housing demand security, enterprise restructuring, bankruptcy and supporting the development of small and micro enterprises, and report to the NPC Standing Committee for the record. "
Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Implementation of Stamp Duty Policy (Announcement No.22 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022) stipulates: "IV. About the specific situation of tax exemption.
(1) Where stamp duty relief is applicable to taxable vouchers, all taxpayers who issue taxable vouchers can enjoy the stamp duty relief policy, except those who explicitly apply stamp duty relief to specific taxpayers.
(II) Family farms that enjoy the preferential treatment of exemption from stamp duty, specifically family farms with families as the basic business units, farm production and operation as the main business, farm operating income as the main source of family income, engaged in large-scale, standardized and intensive agricultural production and operation, and incorporated into the national family farm catalogue system.
(3) Schools that enjoy the preferential treatment of exemption from stamp duty include universities, middle schools, primary schools and kindergartens established with the approval of the people's governments at or above the county level or their education administrative departments, vocational education schools, special education schools and specialized schools that carry out academic education, and technical colleges established with the approval of the provincial people's governments or their human resources and social security administrative departments.
(4) Social welfare institutions exempted from stamp duty, specifically including legally registered institutions for the aged, institutions for the disabled, children's welfare institutions, relief management institutions and institutions for the relief and protection of minors.
(5) Charitable organizations that are exempt from stamp duty specifically refer to non-profit organizations that are established according to law, conform to the provisions of the Charity Law of the People's Republic of China, and aim to carry out charitable activities for the society.
(6) Non-profit medical and health institutions exempted from stamp duty refer to non-profit medical and health institutions established with the approval or filing of the health administrative department of the people's government at or above the county level.
(7) The relevant provisions of the Electronic Commerce Law of the People's Republic of China shall apply to e-commerce operators who enjoy exemption from stamp duty. "