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.

The taxable amount of a loan contract is the loan amount. Taxable amount = loan amount ×0.005%

For different forms of loans, the following tax methods are mainly adopted.

A, where a credit business not only signed a loan contract, and one or more times to fill in the IOUs, only the amount contained in the loan contract tax decals; Where only IOUs are filled in and used as contracts, tax stamps shall be applied according to the amount contained in IOUs contracts;

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 stamp the IOU. Where both parties reach an oral loan agreement, the amount of each loan shall prevail.

Two, the borrower and the borrower signed a revolving loan contract for working capital, generally on an annual basis (period), with a maximum amount, and the borrower borrowed within the specified period 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 only stamped once at the time of signing, and if a new contract is not signed within the limit, no additional seal will be stamped.

At present, some borrowers use property as collateral to obtain a certain amount of mortgage loans from lenders, which is a 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 due to the inability to repay the loan, it should also be taxed and stamped according to the relevant provisions of the "Property Rights Transfer Document" on the property rights document signed 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 through 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 all parties of the syndicate bear a certain amount of loans. The loan contract shall be signed by the borrower and the parties to the syndicate, and each party shall hold an original contract. For such contracts, the borrower and the loan syndicate shall stamp the original contract respectively according to their respective loan amounts.

Six, some basic construction loans, according to the annual plan to sign a loan contract, signed a loan contract in the last year according to the total budget. The loan amount of the general contract 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 signed general contract only needs to be stamped and taxed according to the balance of the total loan amount deducted from the subcontract loan amount.

Extended data

The following vouchers are exempt from stamp duty:

1. Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

2. The property owner gives the property to the government, social welfare units and schools that support the elderly and the disabled;

3, the purchase department designated by the state and the villagers' committee, individual farmers signed agricultural and sideline products purchase contract;

4. Interest-free and discounted loan contracts;

Contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

6. Property right transfer documents signed by the enterprise due to restructuring;

7, farmers' professional cooperatives and cooperative members signed the purchase and sale contract of agricultural products and agricultural means of production;

8. Lease contracts signed by individuals renting houses or renting houses, relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and relevant certificates of low-rent housing tenants, buyers of affordable housing and low-rent housing and affordable housing.

Baidu Encyclopedia-Paying Stamp Duty on Loan Contract

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