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
（1989）国税地字第110号Issued October 9, 1989
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
中国人民建设银行：
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。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.