Ministry of Finance: continue to implement preferential tax policies for some national commodity reserves
The Ministry of Finance issued an announcement on the continuation of the preferential tax policies for some national commodity reserves. The announcement mentioned that the capital account books of commodity reserve management companies and their directly subordinate warehouses are exempted from stamp duty; The purchase and sales contracts signed in the course of undertaking commodity reserve business shall be exempted from stamp tax, and the stamp tax payable by other parties to the contract shall be levied according to regulations.
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