Ministry of Finance, State Administration of Taxation on financial institutions and small micro-loan contracts signed by enterprises shall be exempted

Provinces, autonomous regions, municipalities, separately listed cities (bureaus) and local taxation, Tibet Autonomous Region State Administration of Taxation, Finance Bureau of Xinjiang Production and Construction Corps:
In order to encourage financial institutions to small and micro-enterprise financial support to further promote small and micro-enterprise development, the relevant stamp duty policy notice as follows:
First, since November 1, 2014 to December 31, 2017, on loan contracts with financial institutions to small and micro enterprises signed exempt from stamp duty.
Second, the above-mentioned small and micro-enterprises identified, in accordance with the "Ministry of Information Industry and the National Bureau of National Development and Reform Commission, Ministry of Finance on the issuance of SMEs plan type standard notice" (Ministry of associated enterprises [2011] No. 300) concerning regulations.