In recent years, affected by the epidemic, the state has introduced various policies to support corporate loans to help enterprises achieve capital turnover. Enterprises from the bank to get loans will involve the loan contract, on the loan contract stamp duty is how to calculate? Today, let's share specific policies.

According to the Stamp Act, a loan contract shall be calculated as 0.5 ‰ of the loan amount. A loan contract refers to a loan contract between a banking financial institution or other financial institution approved by the banking regulatory body of The State Council and the borrower (excluding inter-bank loan).

For example:Acompany2022years7month1Japan obtained from China Construction Bank1000Ten thousand yuan loan, not considering other tax benefits, how much stamp duty does the loan contract need to pay?

Analysis:AThe company's loan involves stamp duty "loan contract" tax items, need to be calculated according to the amount of borrowing 0.5 ‰ stamp duty namely:1000*0.5=500Yuan.

The stamp duty is a large number of taxes, low taxes and frequently occurring taxes. If the enterprise has the corresponding duty to pay stamp duty, it needs to be declared and paid on a monthly or monthly basis.

Policy basis

Stamp Tax Law of the People's Republic of China

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