How Is The Duty Exemption Policy For Stamp Duty Stipulated?

The Provisional Regulations of stamp duty on stamp duty stipulate that stamp duty shall be exempted from copies or pcripts of stamp duty paid.

Since such copies or pcripts belong to the nature of reference, they are not official texts and do not take legal effect externally. No stamp duty should be imposed on them.

Besides, stamp duty is also exempt from the book of property owners giving property to the government, social welfare units and schools.

This donation is a gratuitous contribution to society, and it is exempt from stamp duty to encourage the owner of property to do so.

Stamp duty shall be exempted from contracts made by foreign governments or international financial organizations to offer preferential loans to our government and national financial institutions.

No stamp duty will be exempted from interest free and discount loan contracts.

The purchase contract of agricultural and sideline products designated by the state and the villagers' committee should be exempted from stamp duty.

In addition, other documents voucher approved by the Ministry of finance will be specifically defined by the Ministry of finance.

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