The Circular reads that, college dormitories will be exempt from real estate tax, and contracts for renting college dormitories inked with college students will be exempt from stamp duty. The Circular also expressly states that, college dormitories refer to apartments that are used to provide college students with accommodation services and are charged at the fee standard set forth by the State. Moreover, the Circular states that, to enjoy the tax exemption policies set out in this Circular, enterprises shall file the tax exemption as required, and retain the real estate ownership certificates, relevant documents bearing the original values of real estate, proof of the use of real estate, lease contracts and other relevant documents for future reference.