欢迎扫描下方二维码关注： (三) __ 总公司与分公司、分公司与分公司之 间书立的作为执行计划使用的凭证 政策依据 《财政部 税务总局关于印花税若 干事项政策执行口径的公告》 ( 财政部 税务总局公告2022年 第22号 ) 免征印花税的凭证 ( - ) 应税凭证的副本或者抄本 依照法律规定应当予以免税的外国驻 华使馆、领事馆和国际组织驻华代表 机构为获得馆舍书立的应税凭证 ( = ) 中国人民解放军、中国人民武装警察 部队书立的应税凭证 (四) 农民、家庭农场、农民专业合作社、农 村集体经济组织、村民委员会购买农业 生产资料或者销售农产品书立的买卖合 同和农业保险合同 (五) 无息或者贴息借款合同、国际金融组 织向中国提供优惠贷款书立的借款合 同 (六) 财产所有权人将财产赠与政府、学 校、社会福利机构、慈善组织书立的 产权转移书据 (七) 非营利性医疗卫生机构采购药品或者 卫生材料书立的买卖合同 (八) 个人与电子商务经营者订立的电子订 क्र 根据国民经济和社会发展的 需要，国务院对居民住房需求保 障、企业改制重组、破产、支持 小型微型企业发展等情形可以规 定减征或者免征印花税,报全国 人民代表大会常务 ...

Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]