Recently, Guangdong Jixing Metals Co., Ltd., located in the Guangdong-Macao In-Depth Cooperation Zone in Hengqin, benefited from the offshore trade stamp duty exemption policy for a contract worth 120 million yuan, resulting in a tax reduction of 35,000 yuan. This marks the first time a Hengqin-based enterprise has received this tax incentive.
Stamp duty refers to the tax payable by entities and individuals who conclude taxable certificates or conduct securities transactions within the territory of the People's Republic of China or outside China but used within the territory of China.
According to the policy, from April 1, 2025, to December 31, 2027, contracts signed for offshore resales by enterprises in the China (Guangdong) Pilot Free Trade Zone (Guangdong FTZ) will be exempt from stamp duty.
To qualify, enterprises must be registered in one of the following areas of the Guangdong FTZ: Nansha FTZ in Guangzhou (including Nansha Bonded Port Area), Qianhai-Shekou Area of Shenzhen (including Qianhai Bay Bonded Port Area), and the Guangdong-Macao In-Depth Cooperation Zone in Hengqin.
The exemption applies to eligible contracts, allowing both parties to benefit from the policy.
As a vital bridge between the mainland and Macao, Hengqin enjoys geographical and policy advantages, such as the Macao Vehicle Northbound, making it ideally suited for the development of offshore trade.
For more information, please click:
首次！這項優惠政策，在橫琴落地！(This new preferential policy was implemented in Hengqin for the first time) (in Chinese)
Stamp Tax Law of the People's Republic of China (in English)
Reporter | Dai Bosi
Photo | Hengqin Online
Editor | Hu Nan, James, Shen He
