Legal analysis: When buying a house, the stamp duty is paid at 0.5 ‰ of the contract amount, and both the buyer and the seller should pay it. For second-hand houses, buyers only need to pay deed tax and stamp duty. The seller needs to pay more taxes, including stamp duty. In another case, the buyer and the seller reach an agreement privately, and all taxes and fees are counted in the transfer fees and borne by the buyer.

Legal basis: Article 13 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) According to Item (3) of Article 4 of the Regulations, the following documents are exempt from stamp duty:

(a) the purchase contract of agricultural and sideline products between the purchasing department designated by the state and the villagers' committee and individual farmers;

(two) interest-free, discount loan contract;

(three) contracts for foreign governments or international financial organizations to provide preferential loans to the government of China and national financial institutions.