2. At present, there is no preferential policy for stamp duty of non-profit medical institutions, and stamp duty should be calculated and paid according to the nature of taxable documents.
3、? Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.
4. Tax rate table