Q：
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Which vouchers are exempt from stamp duty?
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A：
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Copy of taxable certificate;
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Foreign embassies, consulates and representative offices of international organizations in China that should be exempted from stamp duty in accordance with the law and regulations for taxable certificates signed when they obtain the premises of the embassy, consulates or representative offices;
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Taxable certificates signed by the Chinese people's Liberation Army and the Chinese people's Armed Police Force;
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Sales contracts and agricultural insurance contracts signed by farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees for purchasing means of agricultural production or selling agricultural products;
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Loan contracts with interest free or discounted interest, loan contracts signed by international financial organizations providing preferential loans to China;
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Certificate of ownership transfer by property owner when donating the property to the government, schools, social welfare institutions and charitable organizations;
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Contracts signed for the purchase of drugs or sanitary materials by a non-profit medical and health institution;
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Electronic orders concluded between individuals and e-commerce operators.
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Q：
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How to declare and pay stamp duty if the taxpayer is a company or individual?
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A：
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If a taxpayer is a company, it shall report and pay stamp duty to the competent tax authority in the place where the company is located; If a taxpayer is an individual, stamp duty shall be reported and paid to the competent tax authority in the place where the taxable certificate is issued or where the taxpayer resides.
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Q：
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If the taxpayer is an overseas company or individual and has an agent in China, how to determine the withholding agent?
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A：
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Its domestic agent shall be the withholding agent.
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Q：
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How to determine the withholding agent of stamp duty on securities transactions?
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A：
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Securities registration and settlement institutions are withholding agents of stamp duty on securities transactions.
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Q：
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How to determine the timing of stamp duty arising?
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A：
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The day on which the taxpayer signs a taxable certificate or completes securities trading transaction.
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FAQ
