According to the relevant laws and regulations of our country, the loan contract signed by financial institutions and small and micro enterprises is exempt from stamp duty. The loan contract for small and micro enterprises shall be exempted from the corresponding stamp duty, and the small and micro enterprises with monthly sales not exceeding 30,000 yuan shall be exempted from the value-added tax, and the preferential period of these two policies shall be extended to a certain period. Small-scale taxpayers who declare no more than 30,000 yuan per month are exempt from value-added tax. But the stamp duty of three ten thousandths of the sales contract still has to be paid.

legal ground

Article 5 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) shall be paid by taxpayers who calculate the tax payable by themselves in accordance with the provisions, and purchase it at one time and stamp it (hereinafter referred to as decals).

In order to simplify the procedures of decals, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities, and take a payment book instead of decals or remit it on schedule.