Legal analysis: 1. Loan contracts between financial institutions and small and micro enterprises are exempt from stamp duty. 2. The following vouchers can be exempted from stamp duty: (1) photocopies and transcripts of vouchers that have paid stamp duty, except for users who regard them as originals; (two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled; (3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers; (4) Interest-free and discount loan contracts; (five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions; (6) the transfer of property rights signed by the enterprise due to restructuring; (seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members; (eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing. 3. The following items can be temporarily exempted from stamp duty: (1) insurance contracts for agricultural and forestry crops, livestock and livestock; (two) between the publishing units of books, newspapers and periodicals, and between the publishing units and the subscribing units and individuals; (3) Share of investors buying and selling securities investment funds; (4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares; (5) individuals buy and sell houses.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 26 The following income of an enterprise is tax-free income:

(1) Debt interest income;

(two) dividends, bonuses and other equity investment income between qualified resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.

Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:

(1) Income from agriculture, forestry, animal husbandry and fishery projects;

(two) the investment and operating income of public infrastructure projects supported by the state;

(three) income from engaging in qualified environmental protection, energy saving and water saving projects;

(4) Income from qualified technology transfer;

(5) Income as stipulated in the third paragraph of Article 3 of this Law.