The scope of loan contracts subject to stamp duty includes: loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending). If the document is used as a contract, it should also be stamped according to the contract.

Two. Stamp duty on long-term loans

Pay stamp duty according to the subject matter of the contract, and the tax levied on printed materials will not be audited in fact.

Three, how to calculate the stamp duty of long-term loan contracts

1, the calculation formula for paying stamp duty on long-term loan contracts is:

Stamp duty payable = loan amount tax rate loan period. The tax rate is 0.5‰.

2. According to Article 7 of the Provisional Regulations on Stamp Duty:

Taxable vouchers should be pasted at the time of bookkeeping or collection. The stamp duty on the loan contract is paid by the unit.

Article 8 provides that:

If the same voucher is signed by two or more parties, and each party holds one copy, each party shall affix a full seal on each voucher. Instead of paying taxes according to the amount incurred, each accounting for 50%.

Four. Stamp duty on long-term loans

According to the amount listed in the contract. Because stamp duty is the tax burden of contracts, agreements, etc.