The collection of stamp duty comes from the law, which clearly stipulates that stamp duty should be paid, and if it is not stipulated, it should not be paid, while the loan contract clearly stipulates that stamp duty should be paid. 1. What is the tax basis for the stamp duty on loan contracts? The tax basis of stamp duty on loan contract is as follows: 1. A contract or a certificate of a contractual nature is based on the amount contained in the certificate. 2. The account books in which the funds are recorded in the business account books shall be based on the paid-in capital and the total capital tax. 3. Photos of the right license with unspecified amount: business license, patent certificate, house property certificate, etc. , as well as the enterprise's diary books and various detailed books such as classification of books, are taxed according to the number of vouchers or books. 2. What loan contracts do not need to pay stamp duty? 1. If there is both an order and a purchase and sale contract, the order is not stamped. 2. Loan contracts signed between non-financial institutions. 3. Equity investment agreement. Equity investment agreement is an agreement signed by all investors before investment. It is only an investment agreement, which does not belong to the scope of stamp duty and does not need decals. 4. You don't need decals to continue using expired contracts. The decal contract signed by the enterprise expires, but because the rights and obligations contained in the contract have not been fulfilled, it is necessary to continue to implement the contents contained in the contract, that is, to continue to use the expired contract. As long as the contents and amount contained in the contract have not increased, there is no need to re-decal. Legal basis: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle. 3. What are the calculation methods of stamp duty on loan contracts? 1. If a loan contract is signed for the credit business, and the IOUs are filled out for one or more times, only the amount contained in the loan contract will be taxed and stamped; Where only the IOU is filled in and used as a contract, the stamp shall be applied according to the amount contained in the IOU contract; 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 affix a seal on the IOU. 2. The revolving loan contract for working capital signed by the borrower and the borrower is generally signed annually (period), and the maximum amount is specified. The borrower can borrow money within the prescribed time limit and the 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 stamped only once when it is signed. If a new contract is not signed within the limit, there will be no additional stamp. Some borrowers use real estate as collateral and get a certain amount of mortgage loans from lenders. This kind of loan is a capital credit business. This kind of contract should be stamped according to the loan contract. After that, if the borrower transfers the mortgaged assets to the lender because it is unable to repay the loan, the property rights documents written by both parties shall also be stamped according to the relevant provisions of the Property Rights Transfer Document. 4. The financial leasing business operated by banks and other financial institutions is a kind of business to achieve the purpose of financing by means of 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. Legal basis: According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, the loan contract (excluding interbank borrowing) signed by banks and other financial organizations with the borrower shall be taxed at 0.5 ‰ of the loan amount. The loan contract signed by a non-financial institution and the borrower does not belong to the taxation category of stamp duty, and stamp duty is not levied. According to the law, we can know that the tax basis of stamp duty on loan contract is the contract or documents with contractual nature, the account book in which the funds are recorded in the business account book, the total paid-in capital and capital tax.
Legal objectivity:
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
second
The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
Article 8
If the same voucher is signed by two or more parties, and each party holds one copy, each party shall affix a full seal on each voucher.