The scope of loan contracts subject to stamp duty includes: loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending). If the document is used as a contract, it should also be stamped according to the contract.
The taxable amount of the loan contract is the loan amount. Taxable amount = loan amount ×0.005%
For different forms of loans, the following tax methods are mainly adopted.
First, where a credit business not only signed a loan contract, but also filled in the IOUs 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. Where both parties reach an oral loan agreement, the amount of each loan shall prevail.
Two, the borrower and the borrower signed a working capital revolving loan contract, generally on an annual basis (period), the provisions of the maximum amount, the borrower in the specified period and the maximum amount of loans. 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.
At present, some borrowers use real estate as collateral to obtain a certain amount of mortgage loans from lenders, which is a kind of capital credit business. This kind of contract should be stamped according to the loan contract, and then if the borrower transfers the mortgaged assets to the lender because it is unable to repay the loan, it should also be taxed and stamped according to the relevant provisions of the "property right transfer document" on the property right document signed by both parties.
4. The financial leasing business operated by banks and other financial institutions is a kind of business that achieves the purpose of financing by means of financing. In fact, it is a fixed-capital loan that is repaid in installments. Therefore, for financial lease contracts, tax decals should be temporarily applied according to the total rent included in the contract.
In some credit businesses, the lender is a syndicate composed of several banks, and each party of the syndicate bears a certain loan amount. The loan contract is signed by the borrower and the parties to the syndicate, and each party holds the original contract. For this kind of contract, the borrower and the loan syndicate should stamp the original contract according to their respective loan amounts.
Six, part of the basic construction loans, signed a loan contract according to the annual plan, signed a loan contract according to the total budget last year. The loan amount of general contracting includes the loan amount of each subcontract. For this kind of infrastructure loan contract, it should be stamped separately according to the subcontract, and the final general contract only needs to be stamped and taxed according to the balance of the total loan amount after deducting the subcontract loan amount.
Extended data
The following vouchers can be exempted from stamp duty:
1. Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
2. The property owner donates the property to the government, social welfare units and schools that support the elderly and the disabled;
3, the purchase department designated by the state and the villagers' committee, individual farmers signed the purchase contract of agricultural and sideline products;
4. Interest-free and discounted loan contracts;
Contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
6. Property right transfer documents signed by the enterprise due to restructuring;
7, farmers' professional cooperatives and cooperative members signed the purchase and sale contract of agricultural products and agricultural means of production;
8. Lease contracts signed by individuals for renting or renting houses, relevant certificates of low-rent housing, affordable housing management units and low-rent housing and affordable housing, and relevant certificates of low-rent housing lessees, affordable housing purchasers and low-rent housing and affordable housing.
Baidu Encyclopedia-Paying Stamp Duty on Loan Contract
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