Legal analysis: when handling entrusted loan business, the client should be charged a handling fee according to the loan amount and term. The charging standard is as follows: (1) The loan amount is less than 65.438+0 billion yuan, the annual rate is not less than 654.38+0.5 ‰, and the monthly rate = annual rate/654.38+02; (2) The loan amount is more than 6,543.8 billion yuan (inclusive): the annual rate is not less than 65,438+0 ‰, and the monthly rate = annual rate/65,438+02; (3) If the single handling fee of the company's entrusted loan is less than 65,438+0,000 yuan, it will be charged at 65,438+0,000 yuan. If the individual entrusted loan single handling fee is less than 100 yuan, it will be charged at 100 yuan. (4) The charging standard for entrusted loan business shall be implemented with reference to the charging standard for entrusted loan business in RMB.
Legal basis: Civil Code of People's Republic of China (PRC).
Article 919 An entrustment contract is a contract in which the principal and the agent agree that the agent shall handle the principal's affairs.
Article 922 The agent shall handle the entrusted affairs in accordance with the instructions of the principal. If it is necessary to change the client's instructions, it shall be approved by the client; If it is difficult to get in touch with the client due to an emergency, the agent shall properly handle the entrusted affairs, but shall report the situation to the client in time afterwards.
Two. Who will be charged for the entrusted loan fee?
The entrusted loan handling fee shall be charged by the trustee to the entrusting party.
As for whether the borrower needs to repay,
The entrusting party negotiates with the borrower.
3. Who will pay the handling fee for the entrusted loan? how much is it?
1. business tax: according to the provisions of China's tax law, 5% business tax is paid on the interest income obtained by the entrusting party, which can be withheld and remitted by the bank; The handling fee obtained by the trustee shall also be subject to business tax at the applicable tax rate. When collecting business tax, the business tax payable by the entrusting party shall be withheld and remitted by the institution that finally issues loans to the user units or individuals and obtains loan interest, and remitted to the competent tax authorities where the institution is located.
2. Entrusted loan handling fee: The bank accepts the application for entrusted loan from customers, and collects the handling fee from customers in proportion according to the agreed terms such as entrusted loan amount, loan term, and liability for breach of contract.
3. Stamp duty on loan contract: generally, for entrusted loan transactions, stamp duty is paid once for each transaction and 0.5 ‰ of the loan amount is paid for each entrusted loan. Under the cash pool mode with entrusted loans as the main mode, enterprises and local taxation bureaus generally negotiate to determine the total amount of loans within a certain period of time, and pay stamp duty regularly at the tax rate of 0.5 ‰.
4. Interest expense: Under the cash pool mode, the interest rate of mutual lending funds between accounts should be within the benchmark interest rate of deposits and loans stipulated by the central bank. Once the interest rate exceeds this range, it may be questioned by the tax authorities because of suspected transfer pricing.
4. Who will pay the handling fee for the entrusted loan? how much is it?
Bank refers to the government, enterprises, institutions and entrusted banks that will generate some expenses, including money, according to the loan object, purpose, expected annualized interest rate and recovery determined by the client. Who will pay the handling fee?
Simply give a chestnut to explain the entrusted loan:
The payee is B. AB, who applied to the bank for an entrusted loan of 6,543.8+0,000 yuan. In practice, Party A opened an entrusted deposit account in the bank and received the funds from Party A, at the same time, it issued an entrusted loan of 6,543,800 yuan to Party B's account. Simply understood as a bank loan of B1100,000, of course, many are also useful.
The client bears the risk of this way of entrustment, so there is still some risk. Upon completion, it will be handed over to the trustee, and some other expenses are as follows:
1. business tax: according to the provisions of China's tax law, 5% business tax is paid on the interest income obtained by the entrusting party, which can be withheld and remitted by the bank; Business tax is also levied on the handling fees obtained by the trustee at the applicable tax rate and distributed to the employer or individual. The agency that obtained the loan interest is withheld and remitted and remitted to the competent tax authority where the agency is located.
2. Entrusted loan handling fee: The bank accepts the application for entrusted loan from the customer and charges the handling fee from the customer according to the entrusted loan amount and loan situation.
3. In the loan transaction, stamp duty should be paid for each transaction, and stamp duty should be paid for each entrusted loan according to one ten thousandth of the loan amount. On the basis of entrusted loans, enterprises and local taxation bureaus usually negotiate to formulate the total amount of loans within a certain period of time, and pay stamp duty at a rate of one ten thousandth on a regular basis.
4. Interest expense: Under the cash pool mode, the expected annualized interest rate of inter-account lending should be within the expected annualized interest rate of the benchmark deposit and loan stipulated by the central bank. Once it is expected to be annualized, it may be taxed on suspicion of transfer pricing.
Generally speaking, only after the approval and issuance of the China Banking Regulatory Commission can the lender be qualified. Therefore, if an ordinary institution, such as a company, needs to borrow a large sum of money (more than10 million yuan), it must entrust the loan through the bank, and the bank will charge a handling fee from it.