“个人”印花税知识集锦来啦

Group 1 - The article discusses the exemption of stamp duty for personal rental contracts and housing transactions, indicating that individuals are not required to pay stamp duty on rental agreements for housing and on the sale or purchase of residential properties [3][9]. - It clarifies that personal electronic orders with e-commerce operators are also exempt from stamp duty, defining e-commerce operators as individuals or organizations engaged in selling goods or providing services via the internet [3][9]. - The article addresses the stamp duty obligations for individuals transferring non-listed (or listed) company equity, stating that such transfers are subject to stamp duty under the category of property transfer documents [3][9]. Group 2 - The article outlines the revised "Guidelines for Enforcement of Commercial Bank Charging Behavior," aimed at regulating bank fees and reducing financing costs for enterprises, thereby supporting high-quality development of the real economy [9][10]. - It specifies compliance requirements for commercial bank charging behavior, including prohibitions against charging fees without providing services, forced fees, and cost transfer [11][12]. - The guidelines include provisions for lighter and heavier penalties based on the severity of violations, with specific criteria for determining the nature of the violations [14][26].