Ministry of Finance and State Administration of Taxation: Continue to implement preferential tax policies for some national commodity reserves
2023-10-10
According to the Ministry of Finance and the State Administration of Taxation, in order to continue supporting the national commodity reserve, the relevant matters of tax preferential policies for some commodity reserves are now announced as follows: exemption of stamp duty on the business books of commodity reserve management companies and their directly affiliated warehouses; Exemption from stamp duty on sales contracts signed during the process of undertaking commodity reserve business, and collection of stamp duty payable by other parties to the contract in accordance with regulations. Real estate and land used by commodity reserve management companies and their directly affiliated warehouses to undertake commodity reserve business are exempt from property tax and urban land use tax.
