Foreign enterprises without business establishments in China are obligated to pay Stamp Tax, as are those with resident representative offices, which essentially carry on liaison activities for their head office. However, in consideration of the relatively large amounts of money involved in some projects, which in turn result in comparatively high amounts of Stamp Tax, the Ministry of Finance has made available the opportunity to apply for a tax reduction. Where foreign enterprises have sale and purchase contracts, or lease agreements executed or obtained by them, the parties may apply for, and be awarded, a tax reduction by the State Administration of Taxation.