Core Viewpoint - The article discusses the regulations and tax incentives related to stamp duty on housing lease contracts in China, highlighting recent policies aimed at supporting small businesses and individuals in the rental market [4][5][6][7]. Group 1: Stamp Duty Regulations - Taxable documents include written rental contracts, with a tax rate set at 0.1% of the rental amount [4]. - The tax obligation arises on the day the rental contract is established [4]. - The tax base for stamp duty is determined based on whether the value-added tax (VAT) amount is included in the contract. If VAT is specified, the tax base is the amount excluding VAT; if not specified, the total contract amount is used [4]. Group 2: Tax Incentives - Incentive One: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will have their stamp duty halved (excluding securities transaction stamp duty) [5]. - Incentive Two: Public rental housing agreements are exempt from stamp duty for both parties involved [6]. - Incentive Three: Rental contracts signed with students for student apartments are also exempt from stamp duty [7]. Group 3: Policy Basis - The policies are based on the "Stamp Duty Law of the People's Republic of China" and the announcement from the Ministry of Finance and the State Taxation Administration regarding further support for small and micro enterprises and individual businesses [8].