The following is the calculation method of stamp duty on loan contracts. According to the nature of taxable vouchers, there are the following tax bases: the first one: contracts or vouchers with contractual nature are based on the amount contained in the vouchers. The second type: the business account book records the funds based on the paid-in capital and the total capital tax. The third type: photos of the holder's license with unspecified amount: business license, patent certificate, house property certificate, etc. , as well as the diary account books of enterprises and various detailed account books such as classification of books, are taxed according to the number of vouchers or account books. Stamp duty is a tax levied on contracts, vouchers, documents, account books and rights licenses. Taxpayers fulfill their tax obligations by stamping or sealing documents. The current stamp duty only levies on the vouchers listed in the Stamp Duty Ordinance. There are five categories: contracts or vouchers with contractual nature, documents of property right transfer, business books, rights, licenses and other vouchers recognized by the Ministry of Finance. According to Article 5 of Guo Shui Fa [1 91]155 and Item (2) of Article 3 of the Measures for the Administration of Financial Licenses, the loan contract1signed by enterprises and non-financial institutions (such as microfinance companies and third-party payment platforms) and the loan contract with non-financial institutions are not required. 2. Loan contracts with enterprises and individuals. Loans between enterprises and between enterprises and individuals, including unified loans and loan contracts between enterprises, do not need to pay stamp duty. 3. The loan extension contract signed with financial institutions only extends the repayment period of the loan contract after consultation. According to Article 7 of Guo Shui Fa [19 1]No. 155, the Loan Extension Contract is not applicable for the time being. 4. Entrusted loan contract signed with financial institutions The entrusted loan contract signed between the entrusting unit and the bank is stipulated in Articles 6 and 14 of Guo Shui Fa [1991]155: In the agency business, the entrusted agency contract signed between the agency and the entrusting unit does not need to be sealed. 5. Credit contract signed with financial institutions The credit line agreement signed between the enterprise and the bank is a line plan that the bank allows the borrower to finance within a certain period of time according to the provisions of Article 10, paragraph 4, of the Interim Measures for the Administration of Authorized Credit of Commercial Banks, which is different from the "loan contract" and does not require decals.