这些合同不需要缴纳印花税！

Core Viewpoint - The article discusses the various tax policies and exemptions related to stamp duty, particularly focusing on small and micro enterprises, and highlights the benefits of these policies for businesses [11][14][23]. Summary by Sections Stamp Duty Rates - Different contracts have specific stamp duty rates, such as financing lease contracts at 0.05%, sales contracts at 0.3%, and construction contracts at 0.3% [4]. - Certain contracts, including those related to transportation and technology, also have defined rates, with transportation fees at 0.3% and technology contracts at 0.3% [4]. Exemptions from Stamp Duty - Various documents are exempt from stamp duty, including legal documents from courts and arbitration institutions, as well as certain contracts related to government and non-profit organizations [5]. - Specific exemptions apply to contracts for agricultural purchases and sales, as well as contracts signed by non-profit medical institutions [5]. Tax Benefits for Small and Micro Enterprises - Small and micro enterprises can benefit from reduced corporate income tax rates, with a tax burden as low as 5% for those with annual taxable income not exceeding 3 million yuan [14]. - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [19]. Additional Tax Relief Measures - The article outlines additional tax relief measures, including a 50% reduction in various taxes for small and micro enterprises, which can be combined with other preferential policies [15][16]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, emphasizing the support for these businesses [21]. Policy References - The article cites several policy documents that provide the legal basis for the discussed tax benefits and exemptions, including announcements from the Ministry of Finance and the State Taxation Administration [23].