What are the stamp duty concessions for taxable certificates of insurance protection fund companies?

According to Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies Concerning Insurance Protection Funds (Caishui [2023] No.44), the following taxable vouchers of insurance protection fund companies are exempt from stamp duty:

1. Newly established business account book;

2. Property right transfer documents signed by the insurance company in the process of risk disposal and bankruptcy relief;

3. Re-loan contract signed between the insurance company and the People's Bank of China in the process of risk disposal;

4. A property insurance contract signed with an insurance company with the self-owned property of the insurance protection fund and the assets compensated;

Other parties who sign the above-mentioned property right transfer documents or taxable contracts with the insurance protection fund company according to regulations shall be subject to stamp duty.

Three. This notice shall be implemented until June 65438+February 3, 20271.