What is the stamp duty rate of the loan contract? What is the stamp rate of the loan contract? According to the Provisional Regulations of the People's Republic of China on Stamp Tax, the loan contract signed by banks and other financial organizations and borrowers (excluding interbank lending) shall be stamped at 0.5% of the loan amount. Stamp duty is a kind of tax levied on the act of writing and receiving legally effective vouchers in economic activities and economic exchanges. It is named because it uses the stamp tax receipt pasted on the taxable voucher as the sign of tax payment. The taxpayers of stamp tax include enterprises, administrative units, public institutions, military units, social organizations, other units, individual businesses and other individuals who have written and received prescribed economic vouchers in China. Tax preference: copy or transcript of the voucher for which stamp tax has been paid; The document established by the property owner to donate the property to the government, social welfare unit or school; Interest free and discount loan contract; Repair orders issued for sporadic processing and repair business of stores and retail outlets shall not be stamped. For the rental contracts concluded between the real estate management department and individuals, those used for living and living are temporarily exempt from being stamped; The shipping documents issued by railway, highway, shipping and waterway for express baggage and parcels are temporarily exempt from being stamped. The lease contract signed between the enterprise and the competent department is not a property lease contract and should not be labeled. Do you understand this explanation?
