中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900068118

Reply of the State Taxation Bureau on the Issue of Levying Stamp Tax on Loan Contracts for the Conversion of Government Appropriations to Loans

国家税务局关于对“拨改贷”借款合同征收印花税问题的复函

Issuer
—
Date
1989-10-09
Instrument
reply
Cited by
0
This document confirms that loan contracts for the conversion of government appropriations to loans (bo gai dai) and basic construction loan contracts with differentiated interest rates are taxable under the Interim Regulations on Stamp Tax, and no further tax exemptions should be granted beyond existing provisions. The document has been fully abolished as of 2022.
Full text · 原文 329 字
全文废止。参见：《国家税务总局关于实施＜中华人民共和国印花税法＞等有关事项的公告》（国家税务总局公告2022年第14号）。<br> 中国人民建设银行：<br> 你行建总发字（89）第117号《关于请求批准“拨改贷”借款合同免缴印花税的报告》收悉。关于你行提出要求对“拨改贷”借贷合同和实行差别利率的基本建设借款合同免征印花税的问题，我们认为：1.根据印花税的立法精神和印花税暂行条例规定，“拨改贷”借款合同和实行差别利率的基建借款合同，都属应税凭证，均应按规定纳税。2.借款合同的税率是根据各家银行信贷资金周转情况和综合各类借款的收益状况，本着税负从轻的原则设计的，一般不存在无力负担的问题。因此，除印花税暂行条例及其施行细则已有规定者外，不宜再对某类借款合同另作免税规定。