惠农“税费通”｜支持乡村振兴系列税费优惠政策（47）个人与电子商务经营者订立的电子订单免征印花税

Group 1 - The taxpayer for stamp duty is defined as units and individuals who establish taxable certificates and conduct securities transactions within the People's Republic of China [3] - Taxable certificates include contracts, property transfer documents, and business account books as specified in the Stamp Duty Tax Rate Table [5] - Contracts that fall under the definition of taxable certificates include various types such as loan contracts, sales contracts, and lease contracts [6] Group 2 - Electronic contracts are considered written contracts and are subject to stamp duty according to the relevant laws and regulations [7] - Personal electronic orders made with e-commerce operators are exempt from stamp duty [8] - The specific scope of e-commerce operators eligible for stamp duty exemptions is defined by the relevant provisions of the E-commerce Law [9]