Stamp duty is required for loan contracts signed by enterprises with banks or other financial institutions. Details are as follows: 1. According to Article 3 of the Provisional Regulations on Stamp Duty and its supplementary provisions, loan contracts are taxable contracts listed in the Provisional Regulations on Stamp Duty. 2. According to Article 8 of the Table of Stamp Duty Items and Rates attached to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), "loan contract refers to the loan contract signed by banks and other financial institutions and borrowers (excluding interbank borrowing), which is stamped at 0.5 ‰ of the loan amount". Therefore, the loan contract signed between an enterprise and a bank or other financial institution needs to pay stamp duty. 1. If the loan contract is signed by the credit business and the IOUs are filled out for one or more times, only the amount contained in the loan contract will be taxed and stamped; Where only the IOU is filled in and used as a contract, the stamp shall be applied according to the amount contained in the IOU contract; Anyone who only fills in the IOU and uses it as a contract shall pay taxes according to the amount contained in the IOU, and affix a seal on the IOU. If both parties reach an oral loan agreement, the loan shall be based on the receipt, and the tax stamp shall be calculated according to the amount of each receipt. 2. The working capital revolving loan contract signed by the borrower and the borrower is generally signed in the unit of year (period), and the maximum amount is agreed, and the borrower can repay the loan within the specified time limit and maximum amount. This kind of borrowing is frequent, and if you need decals every time you borrow, it will inevitably increase the burden on both sides. Therefore, for this kind of contract, the specified maximum amount is stamped only once when it is signed. If a new contract is not signed within the limit, there will be no additional stamp. At present, some borrowers use real estate as collateral to obtain a certain amount of mortgage loans from lenders, which is a kind of capital credit business. This kind of contract should be stamped according to the loan contract, and then if the borrower transfers the mortgaged assets to the lender because it is unable to repay the loan, it should also be taxed and stamped according to the relevant provisions of the "property right transfer document" written by both parties. 4. The financial leasing business operated by banks and other financial institutions is a kind of business to achieve the purpose of financing by means of financing, which is actually a fixed-capital loan to be repaid in installments. Therefore, for financial lease contracts, tax decals should be temporarily applied according to the total rent included in the contract. In some credit businesses, the lender is a syndicate composed of several banks, and each party of the syndicate bears a certain loan amount. The loan contract is signed by the borrower and the parties to the syndicate, and each party holds an original contract. For this kind of contract, the borrower and the loan syndicate should stamp the original contract according to their respective loan amounts. 6 part of the basic construction loans, according to the annual plan to sign a loan contract year by year, the general loan contract signed in the last year according to the total budget. The loan amount of general contracting includes the loan amount of each subcontract. For this kind of infrastructure loan contract, it should be stamped separately according to the subcontract, and the final general contract only needs to be stamped and taxed according to the balance of the total loan amount after deducting the subcontract loan amount. Article 2 of the Provisional Regulations on Stamp Duty stipulates that the following documents are taxable documents: 1, purchase and sale, processing contract, construction project contract, property lease, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature; 2. Transfer of property rights; 3. Business books; 4. Rights and permission photos; 5. Other tax vouchers determined by the Ministry of Finance. After reading the above, I believe everyone should have some understanding of this related issue. The loan contract refers to the loan contract signed between banks and other financial institutions and borrowers (excluding interbank lending), which is stamped at 0.5% of the loan amount. "Therefore, the bank loan contract needs to pay stamp duty.

Legal objectivity:

Individual Income Tax Law of the People's Republic of China

second

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year;

Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.