Group 1 - The article discusses the exemption of stamp duty for various types of documents, including those related to agricultural contracts and loans from international financial organizations [3][4]. - It highlights specific exemptions for contracts related to student housing leases and water supply engineering projects [4]. - The article mentions that the State Council can regulate reductions or exemptions of stamp duty for housing demand, corporate restructuring, and support for small and micro enterprises [4]. Group 2 - It specifies that certain tax documents related to insurance guarantee funds are also exempt from stamp duty, including new business ledgers and contracts signed during risk management processes [4]. - The article emphasizes the importance of following the relevant tax regulations and announcements from the Ministry of Finance and the State Taxation Administration [4].
书立凭证都要缴纳印花税?这些情况不需要
蓝色柳林财税室·2025-10-29 01:27