The lender has to pay the stamp duty of three ten thousandths of the loan amount in the loan agreement. There is no need to pay other taxes. In addition to the above stamp duty, the lender is required to pay 5% business tax on interest income, urban maintenance and construction tax, education surcharge and enterprise income tax.

Deposit income should be incorporated into the taxable income of enterprises, and the general enterprise income tax rate is 25%, small and low-profit enterprises are 20%, and high-tech enterprises are 15%.

Materials to be submitted by an enterprise to apply for a loan from CCB:

1, enterprise business license;

2. Organization code certificate;

3. National tax certificate;

4. Account opening permit;

4. Loan card (get the application form from the People's Bank of China, and then apply for bank seal in the basic settlement account of the enterprise);

5. Audited annual financial statements for two consecutive years;

6. Latest unaudited monthly financial statements.

Second, matters needing attention:

1, and the asset-liability ratio does not exceed 60% (including the loan amount you applied for);

2. In the financial statements, the annual operating net cash flow should not be negative;

3. The profit cannot be negative, and the net profit rate should be above 10%.

4. The approval of the loan amount generally does not exceed 30% of your sales income in the previous year.

Extended data:

1, corporate income tax:

The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new income tax law of People's Republic of China (PRC) in 2008 stipulates that the general enterprise income tax rate is 25%.

2. VAT

A tax levied on the value-added realized in the process of production and operation. When you buy books from 500 yuan and CDs from 200 yuan, the price includes 87 yuan VAT (500/1.13% 200/1.17%, and the book VAT rate is13%.

In addition, the VAT rate of agricultural products is 13%, and the VAT rate of general taxpayers in service industry "VAT reform" is tentatively set at 6%, 1 1%, 17% (tangible movable property lease is 17%).

The tax rate of small-scale VAT taxpayers is 3%, and certification deduction is not allowed.

3. Consumption tax

Tax on 1 1 consumer goods. ChanelCoCo, 100ml ladies' perfume, market price 1480 yuan. Including 17% value-added tax 2 15 yuan, 30% consumption tax 380 yuan, urban maintenance and construction tax 4 1.6 yuan, totaling 636.6 yuan, nearly half of the commodity price. There are three kinds of taxes on each bottle of imported wine: tariff 14%, consumption tax 10% and value-added tax 17%.