Legal subjectivity:

The stamp tax rate for loan contracts depends on the situation. , according to the "Interim Regulations of the People's Republic of China on Stamp Duty", the loan contract signed by banks and other financial organizations and borrowers (excluding inter-bank lending) is deducted at 0.50% of the loan amount. , the loan contract signed by a non-financial institution and the borrower does not fall within the scope of stamp tax, and no stamp tax is levied. (1) Whenever a loan contract is signed for a credit business and a IOU is issued again or in installments, only the loan will be The tax decal shall be calculated based on the amount stated in the contract; if only an IOU is issued and used as a contract, the tax deduct shall be calculated based on the amount stated in the IOU contract; if only an IOU is filled out and used as a contract, the tax shall be calculated based on the amount stated in the IOU. Decal on IOU. If the two parties reach a loan agreement verbally and use IOUs as evidence when borrowing money, tax deductions should be calculated based on the amount of each IOU. , (2) The working capital revolving loan contract signed by the borrower and the borrower is generally signed on an annual (period) basis, stipulating a maximum limit, and the borrower can borrow and repay within the specified period and maximum limit. This kind of borrowing is frequent. If a discount is required every time the loan is borrowed, it will inevitably increase the burden on both parties. Therefore, for this type of contract, only the maximum amount stipulated in it will be stamped once at the time of signing. If a new contract is not signed within the limit, no additional stamp will be affixed. , (3) At present, some borrowers use property as collateral to obtain a certain amount of mortgage loans from lenders. This lending method is a capital credit business. This type of contract should be denominated according to the loan contract. Subsequently, if the borrower is unable to repay When borrowing money and transferring the mortgaged assets to the lender, the tax deductible shall be calculated according to the relevant provisions of the "Property Rights Transfer Document" based on the property rights documents written by both parties. , (4) The financial leasing business operated by banks and other financial organizations is a business that achieves financing purposes by financing properties. It is actually a fixed capital loan that is repaid in installments. Therefore, for financial leasing contracts, tax deductions should also be temporarily calculated based on the loan contract based on the total rent stated in the contract. , (5) In some credit businesses, the lender is a syndicate composed of several banks, and each party in the syndicate assumes a certain loan amount. The loan contract is signed by the borrower and all parties in the syndicate, and each party holds a contract. Original contract. For this type of contract, the borrower and the loan syndicate parties shall calculate tax deductions based on their respective borrowing amounts on the original contracts they execute. , (6) For some infrastructure loans, a loan contract is signed year by year according to the annual payment plan, and a general loan contract is signed according to the total budget in the last year. The borrowing amount of the total contract includes the borrowing amount of each sub-contract. For this type of infrastructure loan contract, tax deductions should be applied to sub-contracts respectively. In the final general contract signed, tax deductions are only calculated on the balance of the total loan amount after deducting the sub-contract borrowing amount. , the tax items of stamp tax refer to the taxable items clearly stipulated in the Stamp Duty Law, which specifically delineates the scope of stamp tax. Generally speaking, taxes will be levied if the items are included in the tax items, and no tax will be levied if they are not included in the tax items. There are 13 tax items in stamp duty***. The stamp tax rate design follows the principle of light tax burden and equal burden. , therefore, the tax rate is relatively low; parties to the voucher, that is, units and individuals with direct rights and obligations to the voucher, should pay tax in accordance with the law on the vouchers they hold. There are two forms of stamp tax rates, namely proportional tax rate and fixed tax rate. , if the loan contract is in the nature of private lending, no stamp duty will be levied. The law is objective:

"Stamp Duty Law of the People's Republic of China"

Article 12

The following certificates are exempt from stamp tax:

(1) Copies or transcripts of taxable certificates;

(2) Foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax in accordance with the law have obtained official documents for the establishment of the embassy. Taxable vouchers;

(3) Taxable vouchers written by the Chinese People’s Liberation Army and the Chinese People’s Armed Police Force;

(4) Farmers, family farms, farmers’ professional cooperatives, rural areas Sales contracts and agricultural insurance contracts written by collective economic organizations and village committees for purchasing agricultural production materials or selling agricultural products; (5) Interest-free or discounted loan contracts, and preferential loans provided by international financial organizations to China loan contract.