According to the provisions of the "Guangdong Provincial Taxation Bureau's Notice on Issues Concerning the Collection of Stamp Duties on Foreign-Invested Enterprises, Foreign Companies, and Enterprises" ([89] Guangdong Shuiwai Zi No. 263), foreign governments or international financial Contracts written by organizations for loans provided to the Chinese government and national financial institutions are exempt from stamp duty. Contracts written by foreign banks providing loans to our country's financial institutions or companies and enterprises shall be subject to stamp duty in accordance with the regulations.