What is the stamp rate of the loan contract? Thank you, hurry. What is the stamp rate of the loan contract? Thank you, hurry. The loan contract signed between banks and other financial organizations and the borrower (excluding interbank lending) shall be labeled at 0.5% of the loan amount. According to the Interim Regulations on Stamp Duty and the attached Table of Stamp Duty Items and Rates, stamp duty shall be paid on loan contracts signed between banks and other financial organizations and borrowers (excluding interbank lending). In other words, the loan contracts signed with banks and other financial organizations (including financial lease contracts and mortgage contracts signed with financial institutions) need to pay stamp tax according to the loan contracts. It is emphasized here that banks and other financial organizations are the objects of signing contracts. Other financial organizations refer to the units other than the People's Bank of China and specialized banks that have been approved by the People's Bank of China to establish and have obtained financial business licenses. However, not all loan contracts signed between banks and enterprises need to pay stamp tax, and loan contracts signed between financial institutions and small and micro enterprises are exempt from stamp tax. Do you understand this explanation?
