Q：
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When calculating stamp duty for a credit business that involves both signing a loan contract and filling out a loan receipt in one or more installments, based on which form of document that stamp duty should be calculated?
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A：
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For a credit business that both signs a loan contract and fills out a loan receipt in one or more installments, only the loan amount stated in the loan contract will be subject to stamp duty.
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Q：
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Our company is newly established in 2023, registered as a general taxpayer of value-added tax, and has not yet processed the annual reconciliation and final settlement of enterprise income tax. Can we declare and enjoy the "six taxes and two fees" reduction and exemption preferential treatment?
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A：
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Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and meet the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of the previous month of the declaration period, can enjoy the "six taxes and two fees" reduction and exemption preferential treatment as small and low-profit enterprises before the first annual reconciliation and final settlement of enterprise income tax.
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Q：
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Is it necessary to pay stamp duty on bank acceptance bills as a form of loan contract?
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A：
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Bank acceptance bills are not considered as the taxable vouchers listed in the "Stamp Duty Tax Items and Tax Rates Table" and are not subject to stamp duty.
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Q：
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Is stamp duty payable for property management contracts signed between owners and property management companies?
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A：
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Property management contracts are not considered as the taxable vouchers listed in the "Stamp Duty Tax Items and Tax Rates Table" and are not subject to stamp duty.
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Q：
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What is the time limit for small low-profit enterprises that are not newly established enterprises to enjoy the six taxes and two fees policy?
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A：
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According to regulations, during the period from January 1, 2022 to December 31, 2024, eligible small low-profit enterprises can declare and enjoy the "six taxes and two fees" reduction and exemption from July 1 of the year in which they carry out the annual reconciliation and final settlement of enterprise income tax to June 30 of the following year.
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FAQ
