(two) the documents made by the property owner to donate the property to the government, social welfare units and schools are tax-free. The so-called social welfare unit refers to the social welfare unit that raises the elderly and the disabled. The tax exemption for the above-mentioned documents aims to encourage property owners to make donations that are conducive to the development of cultural and educational undertakings and benefit the society.
(three) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state and the villagers' committee and individual farmers is tax-free. Due to the wide variety of agricultural and sideline products in China, there are great differences between regions. With the economic development, the purchasing departments designated by the state will also change. In this regard, the Stamp Tax Law authorizes the competent tax authorities of provinces, autonomous regions and municipalities directly under the Central Government to define the scope of "purchasing departments" and "agricultural and sideline products" in this region according to local actual conditions.
(4) Tax exemption for interest-free and discount loan contracts. Interest-free and interest-subsidized loan contracts refer to interest-free loans issued by specialized banks in China in accordance with national financial policies, and loan contracts signed by loan projects issued by specialized banks and subsidized by the financial department or the People's Bank of China in accordance with relevant regulations. Under normal circumstances, interest-free and interest-subsidized loans reflect national policies and meet certain needs in a specific period. All or part of the interest is borne by the state finance, so it is meaningless to levy stamp duty on such contracts.
(5) Tax exemption for contracts concluded by foreign governments or international financial organizations providing preferential loans to Chinese governments and national financial institutions. This kind of contract is an intergovernmental agreement on preferential loans with aid nature, and its tax exemption is conducive to introducing and utilizing foreign capital and promoting the rapid development of China's economy and society.
(six) the lease contract signed by the real estate management department and the individual for living and living is tax-free.
(seven) tax exemption for agricultural and animal husbandry insurance contracts. Tax exemption for this kind of contract is to support the development of rural insurance and reduce the burden of agricultural production.
(eight) tax exemption for special freight documents. Such vouchers include: 1, military materials transportation vouchers, that is, military transportation orders are attached or special military materials freight settlement vouchers are used. 2, rescue and relief materials transportation certificate, that is, attached to the people's government at or above the county level (including the county level) rescue and relief materials transportation documents freight settlement certificate. 3, the new railway project in the pipeline transportation certificate. That is, for the materials needed for the new railway transportation construction, the freight settlement voucher special for the project temporary pipeline is used.
Legal basis: Article 12 of the Stamp Tax Law of the People's Republic of China is exempt from stamp duty:
(a) a copy or copy of the taxable certificate;
(2) Taxable vouchers obtained by foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to the law;
(3) Taxable vouchers signed by China People's Liberation Army and 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;
(five) interest-free or discount loan contracts, loan contracts signed by international financial organizations to provide preferential loans to China;
(six) the property owner will give 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 cases of housing demand security, enterprise restructuring, bankruptcy and supporting the development of small and micro enterprises, and report it to the NPC Standing Committee for the record.