Stamp tax jingles include: a house, a land, as well as trademarks and patents, and don’t forget the business license; when a dog sees a chicken, it’s three ten thousandths; for a pig baby, it’s one thousandth; in a loan contract, it’s zero ten thousandths Five; the rest are all five.
The "dog meets the chicken" refers to purchase and sale contracts, construction and technology. "Pigbaby" refers to leasing, insurance and warehouse storage.
The current stamp duty reduction and exemption regulations mainly include:
(1) Copies or transcripts of vouchers for which stamp duty has been paid are exempt from stamp duty, but if the copy or transcript is used as the original, it shall A tax stamp is attached.
(2) Documents issued by property owners donating property to the government, social welfare units, and schools are exempt from stamp duty.
(3) Agricultural and sideline product purchase contracts signed between the state-designated purchasing department and village committees or individual farmers are exempt from stamp duty.
(4) Interest-free and subsidized loan contracts are exempt from stamp duty.
(5) Contracts written by foreign governments or international financial institutions to provide preferential loans to the Chinese government and national financial institutions are exempt from stamp duty.