欢迎扫描下方二维码关注： 根据《中华人民共和国印花税法》中印花税 税目税率表规定:借款合同指银行业金融机构、经 国务院银行业监督管理机构批准设立的其他金 融机构与借款人(不包括同业拆借)的借款合同。 根据《财政部 税务总局关于支持小微企业 融资有关税收政策的公告》(财政部 税务总局公 告2023年第13号)规定: 三、本公告所称小型企业、微型企业,是指 符合《中小企业划型标准规定》(工信部联企业〔 2011] 300号) 的小型企业和微型企业。其中,资 产总额和从业人员指标均以贷款发放时的实际 状态确定; 营业收入指标以贷款发放前12个自然 月的累计数确定,不满12个自然月的,按照以下 公式计算: 营业收入(年)=企业实际存续期间营业收 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 二、对金融机构与小型企业、微型企业签订 的借款合同免征印花税。 | 4 | 5 | 6 | 7 | 8 =+ | 0 | 10 | | --- | --- | --- | --- | --- | --- | --- | | 十六 | 小寒 | 十八 | 十九 | | 甘一 | #二 | | 11 | 12 | 13 | 14 ...

Core Viewpoint - The article clarifies common misconceptions regarding the stamp duty on loan contracts, particularly for small and micro enterprises, and outlines the relevant tax policies that govern these exemptions and requirements [3][5]. Group 1: Misconceptions about Stamp Duty - Misconception: Small and micro enterprises that have completed their annual income tax settlement are exempt from stamp duty on loan contracts with banks. Clarification: Only loan contracts between financial institutions and small or micro enterprises, as defined by the Ministry of Industry and Information Technology, are exempt from stamp duty, not those classified as small and micro profit enterprises for income tax purposes [3]. - Misconception: Each time a revolving loan contract is utilized, stamp duty must be paid. Clarification: Revolving loan contracts are typically signed annually with a specified maximum limit. Stamp duty should be calculated based on this maximum limit at the time of signing, and no additional stamp duty is required for subsequent borrowings within that limit [3][4]. Group 2: Policy References - The article references the announcement by the Ministry of Finance and the State Taxation Administration regarding tax policies supporting financing for small and micro enterprises, which provides the basis for the exemptions discussed [3]. - It also cites specific regulations from the National Taxation Bureau concerning the stamp duty on loan contracts, emphasizing the importance of understanding these guidelines for compliance [5].