Stamp duty exemption items are as follows: 1. Insurance contracts for agricultural and forestry crops and animal husbandry; 2. Certificates written between issuing units of books, newspapers and periodicals, and between issuing units and subscribing units and individuals; 3. Investors buying and selling securities investment funds

Units; 4. Upon the decision or approval of the State Council and the provincial people's government to decouple government and enterprises, reorganize enterprises (groups) and change management systems, change enterprise affiliations, restructure state-owned enterprises, and revitalize state-owned enterprise assets, the state-owned equity incurred will be free of charge.

Transfer behavior; 5. Personal sales and housing purchases.

The following vouchers are exempt from stamp tax: 1. Copies or transcripts of vouchers for which stamp duty has been paid, except for users who are deemed to be originals; 2. Property owners donate property to the government, social welfare units, and schools that support the elderly and disabled.

3. Agricultural and sideline products purchase contracts signed between the state-designated purchasing department and village committees and individual farmers; 4. Interest-free or subsidized loan contracts; 5. Foreign governments and international financial organizations submitting documents to the Chinese government and national financial institutions

Contracts for providing preferential loans; 6. Property rights transfer documents signed by enterprises due to restructuring; 7. Purchase and sale contracts for agricultural products and agricultural production materials signed between farmers' professional cooperatives and members of the cooperative; 8. Individual rental or lease housing contracts.

Lease contracts, vouchers related to low-rent housing and affordable housing by operating and management units of low-rent housing and affordable housing, and vouchers related to low-rent housing and affordable housing by low-rent housing lessees and purchasers of affordable housing.

To sum up, in summary, the stamp tax is paid by taxpayers who calculate the tax payable by themselves in accordance with regulations, purchase and affix all stamp tax stamps (hereinafter referred to as decals) at one time; in order to simplify the decal procedure, the tax payable amount is larger or

If the number of decals is frequent, taxpayers may apply to the tax authorities to replace the decals with payment letters or to make collective payments on a regular basis.

Legal basis: Article 26 of the "Enterprise Income Tax Law of the People's Republic of China" The following income of enterprises is tax-free income: (1) interest income on national debt; (2) dividends, bonuses, etc. between qualified resident enterprises

Equity investment income; (3) Non-resident enterprises that have established institutions and places in China obtain dividends, dividends and other equity investment income from resident enterprises that are actually connected with the institution or place; (4) Qualified non-profit organizations

income.

(4) Income from qualified technology transfer; (5) Income specified in paragraph 3 of Article 3 of this Law.