According to the provisions of Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Stamp Duty Policies for Financial Leasing Contracts" (Caishui [2015] No. 144): For financial leasing contracts signed to carry out financial leasing business ( Including financing sale and leaseback), tax deducts are calculated at a tax rate of 0.5% per 10,000 based on the total rental stated in it and in accordance with the tax item of the "loan contract". It is clarified here that stamp duty is levied on financial leasing contracts according to the tax category of "loan contract". ?

At the same time, Article 2 of the notice stipulates: In the financing sale and leaseback business, no stamp duty will be levied on the contracts signed by the lessee and the lessor for the sale and repurchase of leased assets. It should be emphasized that this clause only applies to purchases in financing sale and leaseback business, that is, this clause can only be applied when the lessee and the seller are the same entity. However, when the seller is an independent third party, the purchase contract signed by the lessor with it also needs to collect stamp duty according to the tax item of "Purchase and Sales Contract". Finally, taxpayers need to be reminded that Article 3 of the notice stipulates: This notice shall be implemented from the date of issuance. Matters that have not been dealt with before will be implemented in accordance with the provisions of this notice. The notice therefore has retrospective effect.