1, loan contract with non-financial institutions
According to the regulations, loan contracts signed by enterprises and non-financial institutions (such as microfinance companies and third-party payment platforms) do not need to obtain financial business licenses, so they are not financial institutions, and such loan contracts do not need decals.
2. Loan contracts with enterprises and individuals
Loans between enterprises, between enterprises and individuals, including unified loan contracts between enterprises, do not need to pay stamp duty.
3. Loan extension contracts signed with financial institutions
4. Entrusted loan contracts signed with financial institutions
According to Articles 6 and 14 of Guo Shui Fa [199 1] 155, the entrusted loan contract signed by the entrusting unit and the bank need not be sealed.
5. Credit contracts signed with financial institutions
According to the fourth paragraph of Article 10 of the Interim Measures for the Administration of Authorized Credit of Commercial Banks, the credit line agreement signed between an enterprise and a bank is a credit line plan that the bank allows the borrower to finance within a certain period of time, which is different from the "loan contract" and does not require decals.
6. Revolving loan within the limit
According to Article 2 of Guo Shui Di Zi [1988] No.30, the revolving loan contract for working capital signed by an enterprise and a bank shall be sealed at 0.05‰ of the maximum loan limit stipulated in the contract, and the revolving loan within the limit does not need to be sealed.
Legal basis: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 1 All units and individuals who subscribe for and receive the vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of this Ordinance.