这些情形免征印花税

Group 1 - The article discusses the exemption or reduction of stamp duty for various situations, including housing demand guarantees for residents, corporate restructuring, bankruptcy, and support for small and micro enterprises [2] - Specific documents that are not subject to stamp duty include effective legal documents from courts, arbitration documents, and administrative documents related to land compensation by government departments [2] - The article outlines the specific categories of entities eligible for stamp duty exemptions, including family farms, educational institutions, social welfare organizations, charitable organizations, and non-profit medical institutions [2] Group 2 - It addresses common misconceptions regarding stamp duty, such as whether borrowing contracts with small and micro enterprises are subject to stamp duty and the necessity of a sales contract for stamp duty liability [7] - The article provides a Q&A format to clarify common errors related to stamp duty policies, particularly in the context of corporate restructuring [7]