这三类印花税优惠不容错过！

Group 1 - The new capital (share capital) and capital reserve amount added from debt-to-equity swaps must pay stamp duty as per regulations [3] - For restructuring projects approved by the State Council, the capital (share capital) and capital reserve amount increased due to debt-to-equity conversion is exempt from stamp duty [3] - During enterprise restructuring and institutional reform, the capital (share capital) and capital reserve amount increased through evaluation must pay stamp duty as per regulations [4] Group 2 - Funds recorded in other accounting subjects converted to share capital or capital reserve must pay stamp duty as per regulations [5] - For various taxable contracts established before restructuring and reform but not yet fulfilled, the restructured entity inherits the original contract rights and obligations without changing the tax basis, and no additional stamp duty is required if it was paid before restructuring [7] - Stamp duty is exempt for property transfer documents related to enterprise restructuring, mergers, divisions, bankruptcy liquidation, and institutional reform [8]