1. Sales contracts and agricultural insurance contracts for farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees to purchase agricultural means of production or sell agricultural products. Not only stamp duty, but also value-added tax is exempted for farmers: primary agricultural products produced by agricultural producers engaged in planting, aquaculture, forestry, animal husbandry and aquaculture are exempt from value-added tax. Enterprise income tax is also exempted: engaged in the cultivation of vegetables, cereals, potatoes, oilseeds, beans, cotton, twist, sugar, fruits and nuts; Cultivation and planting of trees; Breeding of new crop varieties; Raising livestock and poultry; Cultivation of Chinese herbal medicines; Ocean fishing; Irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service projects. Personal income tax is also exempted: for individuals and self-employed individuals engaged in planting, breeding, feeding and fishing, personal income tax will not be levied for the time being. Other relevant taxes of agricultural producers are exempted: farmland occupation tax is not levied on farmland occupied by farmland water conservancy; Land directly used for agriculture, forestry, animal husbandry and fishery production shall be exempted from urban land use tax; Agricultural tricycles are exempt from vehicle purchase tax; Fishing and aquaculture vessels are exempt from travel tax; Three-wheeled vehicles used by rural residents for agricultural production are regularly exempted from travel tax. 2. Interest-free or discount loan contracts and loan contracts signed by international financial organizations to provide preferential loans to China. Tip: In the stamp tax law, it is the loan contract signed between the financial institution (approved by the banking supervision institution) and the borrower, not the loan contract signed between the financial institution and the borrower, and the interbank lending between financial institutions are not taxable. 3, non-profit medical and health institutions to purchase drugs or health materials book sales contract. 4. Electronic orders entered into by individuals and e-commerce operators. Not only electronic orders, but also personal movable property sales contracts are not subject to stamp duty.

The vouchers exempted from stamp duty include: 1. Copies or transcripts of taxable vouchers; 2. Foreign embassies, consulates and representative offices of international organizations in China, which should be exempted from tax according to the law, obtain taxable vouchers for library books; 3, the China People's Liberation Army, the Chinese People's Armed Police Force book taxable vouchers; 4, the property owner will give the property to the government, schools, social welfare institutions, charitable organizations, the transfer of property rights;

In addition, the items exempted from stamp duty for enjoying tax preference are as follows: 1. From January 1, 219 to December 31, 223, the property right transfer documents signed by the operation and management unit of drinking water project to obtain the land use right for the construction of drinking water project and the construction project contract signed with the construction unit are exempted from stamp duty. 2, the management of affordable housing units and affordable housing buyers are exempt from stamp duty. 3. Subscription vouchers (purchase and sale contracts) for books, newspapers and other bookends between various distribution units and between distribution units and subscription units or individuals are temporarily exempted from stamp duty. 4. The purchase and sale contracts of bookends undertaken by commodity reserve management companies and their subordinate warehouses are exempt from stamp duty. 5. From January 1, 218 to December 31, 223, the loan contracts signed between financial institutions and small and micro enterprises are exempt from stamp duty. 6. From January 1, 219 to December 31, 223, the public rental housing management unit shall be exempted from the stamp duty involved in the construction and management of public rental housing; The purchase of housing by the public rental housing management unit as public rental housing is exempt from stamp duty; Both parties to the public rental housing lease are exempt from stamp duty involved in signing the lease agreement. 7. From January 1, 218 to December 31, 225, the stamp duty that should be paid by the project implementation subject and project unit during the construction and distribution of resettlement housing shall be exempted. 8. From January 1, 218 to December 31, 223, the following taxable vouchers of the insurance protection fund company shall be exempted from stamp duty: newly established fund account books; Property right transfer documents signed in the process of risk disposal and bankruptcy relief for insurance companies; Re-loan contract signed with the People's Bank of China in the process of risk disposal of insurance companies; A property insurance contract signed with an insurance company with the self-owned property of the insurance protection fund and the compensated assets received.

Preferential treatment for halving stamp duty: 1. Preferential treatment for halving "six taxes and two fees": From January 1, 222 to December 31, 224, small-scale VAT taxpayers, small-scale enterprises and individual industrial and commercial households can reduce resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education fee within 5% tax range. 2. From May 1, 218, stamp duty will be levied by half on the fund account books stamped at the rate of five ten thousandths.