What documents are exempted from the Stamp Tax?
Certain documents are exempt from the Stamp Tax regardless of the identity of the parties involved, for example documents that show evidence of contributions to the government and qualified charitable organizations and schools. The Ministry of Finance retains authority to approve as tax-exempt other documents not specifically exempted by the Stamp Tax Regulations or the Stamp Tax Implementing Rules. Loan documents for interest-free loans or loans at discount rates also fall under the category of being exempt form the Stamp Tax, as do documents which relate to loans 'on preferential terms' made by foreign governments or international financial organizations to the Chinese government or Chinese financial institutions.
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