(a) A copy or photocopy of the stamp duty paid certificate is exempt from tax.
(two) the documents of the real estate owner donating real estate to the government, social welfare units and schools are tax-free.
(three) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers is tax-free.
(four) interest-free and discount loan contracts are tax-free.
Interest-free discount loan contract refers to interest-free loans issued by professional banks in China according to the national financial policy, and loan projects issued by professional banks, which are subsidized by the financial department or the People's Bank of China in accordance with relevant regulations.
(five) foreign governments or international financial organizations to provide preferential loans to the government of China and national financial institutions contract tax exemption.
This kind of contract is an intergovernmental preferential loan agreement with the nature of assistance, and its tax exemption is conducive to the introduction and utilization of foreign capital and promotes the rapid economic and social development of China.
(six) the lease contract signed by the real estate management department and the individual for living and living is tax-free.
(7) Agricultural and animal husbandry insurance contracts are tax-free.
Tax exemption for this contract is to support the development of rural insurance and reduce the burden of agricultural production.
(8) Special duty-free freight documents.
The halved collection of stamp duty not only refers to the newly established companies after May 1, 20 18, but also refers to all enterprises that apply the taxable behavior of stamp duty after the New Deal.
From May 65438 to May 1 day, 2065438, stamp duty will be levied by half for capital account books stamped at the rate of five ten thousandths, and stamp duty will be exempted for other account books stamped with five yuan each. That is, from May 1 day, the total paid-in capital and capital reserve decreased from 0.5‰ to 0.25‰.
Stamp duty is levied at a rate of 50/10000 on the fund account books previously affixed with decals, and stamp duty is exempted for other account books with decals of 5 yuan each.