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Notice on the Stamp Tax Policies Concerning the Finance Leasing Agreement

Document No.:CaiShui [2015] No.144

Taxes:Stamp Tax

Date of Promulgation:2015-12-24

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2015-12-24


Notice on the Stamp Tax Policies Concerning the Finance Leasing Agreement


Issued by: Ministry of Finance Sate Administration of Taxation

Document No.: CaiShui [2015] No.144

Date of Issuance: 2015-12-24


Finance Departments (Bureaus) and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, State Taxation Bureaus of Tibet Autonomous Region and Ningxia Hui Nationality Autonomous Region and Finance Bureau of Xinjiang Production and Construction Corp,

In accordance with the relevant regulations of the Guiding Opinion of the State Council on Accelerating the Development of Finance Leasing Industry (GuoBanFa [2015] No.68), to promote the sound development of finance leasing industry and keep taxation fair, the stamp tax policies concerning the finance leasing agreement are hereby notified as follows:

I. For finance leasing agreements signed for carrying on the finance leasing business (inclusive of financing leaseback), uniformly according to the total rental specified in the agreement and the tax item of “loan agreement”, the tax shall be calculated at the tax rate of 0.005% and the stamp shall be affixed.

II. For agreements of the financing leaseback business signed by the lessee and the lessor due to the sale and buy-back of the leasing asset, stamp tax shall not be levied and collected.

III. The notice shall be executed from the date on which it is printed and circulated. The items which have not been dealt with previously shall be executed in accordance with the notice.


Please implement it accordingly.


Ministry of Finance

State Administration of Taxation

December 24th, 2015


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88393678(Information Support)

songf@eshui.net(Information Support)

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