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《关于借款合同(通用6篇)》

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在日常的学习、工作、生活中,大家都接触过古诗吧,古诗是古代诗歌的泛称。那什么样的古诗才是好的古诗呢?下面是小编辛苦为大家带来的关于借款合同(通用6篇),希望可以启发、帮助到大家。

关于借款合同 篇1

按照规定,借款合同应当缴纳印花税。有网友咨询了以下几个问题:

1、银行给予企业以信用额度的合同,是否应缴纳印花税?如何缴纳?

2、银行与企业之间签订的商业贴现协议是否应缴纳印花税?如何缴纳?

3、企业与企业之间签署的商业汇票背书转让协议是否应缴纳印花税?如何缴纳?

4、银行与企业之间签署的银行汇票承兑协议是否应缴纳印花税?如何缴纳?

5、信贷额度协议展期,及借款展期,是否应缴纳印花税?如何缴纳?

(1)根据《关于对借款合同贴花问题的具体规定》(国税地[1988]30号)的规定,“借贷双方签订的流动****性借款合同,一般按年(期)签订,规定最高限额,借款人在规定的期限和最高限额内随借随还。为此,在签订流动****借款合同时,应按合同规定的最高借款限额计税贴花。以后,只要在限额内随借随还,不再签订新合同的,就不另贴印花。

(2)根据《*******印花税暂行条例实施细则》的规定,“印花税只对税目税率表中列举的凭证和经*确定征税的其它凭证征税。”银行与企业之间签订的商业*协议、商业汇票背书转让协议、银行承兑汇票承兑协议不属于印花税征税范围,不必缴纳印花税。

(3)根据《国家税务总局关于印花税若干具体问题的解释和规定的通知》(国税发[1991]155号)的规定,“对办理借款展期业务使用的借款展期合同或其它凭证,按信贷**规定,仅载明延期还款事项的,可暂不贴。

“对于非金融企业向非金融企业借款签订的借款合同是否须缴税?”近日,某企业的财务人员打电话向当地主管税务机关咨询,对此,税务人员解释如下:

在企业所得税方面,新《*******企业所得税法实施条例》(以下简称《实施条例》)第三十八条规定,非金融企业向非金融企业借款的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分,准予扣除。

在印花税方面,《*******印花税暂行条例》(*令[1988]11号)中所规定的借款合同,是指银行及其他金融**和借款人(不包括银行同业拆借)所签订的借款合同,并按借款金额的万分之零点五贴花。

首先需要明确的是,作为《经济合同法》第一百九十六条中所规定的借款合同是指借款人向贷款人借款,到期返还借款并支付利息的合同,包括自然人之间的借款合同。由于《*人民银行贷款通则》(银发[1996]173号)第六十一条规定,各级行政部门和企事业单位、供销合作社等合作经济**、农村合作基金会和其他基金会,不得经营存贷款等金融业务。因此,企业之间不得违反****办理借贷或者变相借贷融资业务。

而作为征收印花税的借款合同虽然概念适用上也遵从《经济合同法》的规定,但是根据*令[1988]11号文的规定,其征税范围为,银行及其他金融**和借款人所签订的借款合同,这里的银行是指人民银行、各专业银行及其他金融**。

根据《国家税务局关于印花税若干具体问题的解释和规定的通知》(国税发[1991]55号)的规定,我国的其他金融**是指除人民银行、各专业银行以外,由*人民银行批准设立,领取经营金融业务许可证书的单位。需要注意的是,金融企业与银行企业的区别,金融企业包括银行金融企业和非银行金融企业,银行金融企业是指国家专业银行、区域性银行、股份制银行、外资银行、中外合资银行,以及其他综合性银行。

可以说,印花税征收范围内的借款合同基本上遵从于《*人民银行贷款通则》(银发[1996]173号)中的界定,也就是说对贷款方作出了限制性规定,即贷款人必须经*人民银行批准经营贷款业务,持有*人民银行颁发的《金融机构法人许可证》或《金融机构营业许可证》,并经工商行政管理部门核准登记。

由此可知,非金融企业向非金融企业借款签订的借款合同,不属于印花税的征税范畴,不缴纳印花税。

此外,需要说明的是,***在从事经济活动的过程中,对经济活动的实质课税与经济活动的合法性问题应正确予以理解与运用,国家对贷款业务是作出了限制及禁入性规定,但对非金融企业之间的借贷款业务,就营业税而言,《国家税务总局关于印发的通知》(国税函[1995]156号)规定,不论金融机构还是其他单位,只要是发生将资金贷与他人使用的行为,均应视为发生贷款行为,按“金融保险业”税目征收营业税。而在企业所得税方面,《实施条例》第三十八条又作出了“非金融企业向非金融企业借款的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分,准予扣除”的规定。

综上所述,从税收层面上来说,印花税征收范围内的借款合同是一种狭义上的借款合同,而并非经济合同法所界定的广义上的借款合同。如《最高人民**关于如何确认公民与企业之间借贷行为效力的批复》(法释[1999]第3号)规定,公民与非金融企业之间的借贷属于民间借贷,只要双方当事人意思表示真实即可认定有效。但是,两者所签订的借款合同,却不属于印花税的征收范围。

关于借款合同 篇2

合同编号:______

贷款方:_______

借款方:_______

双方共同遵守*颁发的《借款合同条例》,并签订此合同。

第一条 根据(项目计划批准机关及文号)批准借款方(项目名称及主要内容)

项目,总投资___万元,其中自筹___万元,

其它__万元,向贷款单位申请(贷款种类),贷款___万元。

第二条 贷款方根据借款方以下借款用同意贷款___万元。贷款期限:自_ ___年__月__日至____年__月__日。贷款方按照各项贷款办法规定 的利率档次,计息时间,向借款方计收利息。

借款用途:购置设备___台(套)___万元;

土建____平方米____万元;

其它_____万元。

第三条 贷款方保证在核准的贷款额度内,根据贷款合同约定的期限,及时供 应资金,如因本身责任,不能按时提供贷款,应按违约数额和延迟天数付给借款方 违约金。违约金由贷款方按本项贷款利率档次加付___%

第四条 借款方保证按照如下期限归还本金:

____年__月__万元、____年__月__万元、

____年__月__万元、____年__月__万元、

____年__月__万元、____年__月__万元。

第五条 借款方还本付息的资金来源,双方同意按有关规定,用下列资金还款:

____(公章)

1.贷款项目投产后新增加的所得税前利润___万元,

2.贷款项目投产后新增加的税金___万元,

3.自有资金(包括更新改造资金、新产品试制费和生产发展基金)___万 元,

4.新增固定资产折旧___万元,

5.贷款项目交主管部门的费用___万元。

6.其它资金___万元。

第六条 贷款方有权**借款方按照批准的项目实施计划、设计方案和合同规 定使用借款,未经贷款方同意,借款方不得随意变更项目内容和借款用途,否则, 贷款方有权收回或停止贷款,并对挪用的贷款部分加收利息____%.

第七条 如借款方不能按期归还借款,由保证人或担保单位承担偿还本息的责 任。

第八条 本合同经借款方、贷款方、保证方签章后生效,至此项借款本息全部 还清后终止。合同正本三份:借款方、贷款方、保证方各执一份;副本四份:报送 人民银行一、二级分行,当地工商行政管理局、税务局。

借款方:(单位)_____(公章)

法定**人:(职务、姓名)_____(签章)

贷款方:(单位)_____(公章)

法定**人:(职务、姓名)________(签章)

保证人:(单位)________

签订日期:______

签订地点:______

英文的邀请函 篇3

A FORMAL VISA INVITATION格式

公司抬头

TO *********

ATTENTION: ******

A FORMAL VISA INVITATION

Dear Sir or Madam:

We are very pleased to invite Mr. * come to our factory for visiting and business negotiation. The business trip will start from 18th April 20xx . And because the long business co-operation in future between *对方公司名 and us, they will come to China for many times.

Please note, however, that we don't assume any legal or financial responsibility whatever regarding the presence of ****** in China. All expenses of *****'Sjourney to/from China, their stay in China as well as health insurance will be borne by their employers.

We send you our kindest regards and best wishes for a pleasant trip.

Yours sincerely,

General Manager signa …tur

July 29, 20xx

XXX, CEO

XXX, VP Sales

XXXXXXXX Corporation

(Address)

It’s our great honor to invite you to visit XXX Company located at (address) in August, 20xx. This visit will provide an opportunity for you to make a better understanding of our marketing issues, and to communicate our future business cooperation in detail.

XXX Company, as one of your distributors in China, has been great progressing in promoting and selling your products. We believe this visit will be of great benefit to our future business cooperation.

Please use this invitation letter to ap* for your VISA to China.

We are all looking forward to seeing you soon, and should you have any questions, please feel free to inform me.

Yours truly,

这是我找到的一份短小的邀请函,你们也可以有自己的`风格,邀请函没有太具体的格式的。 下面紧供参考:

name of your company

place of your company

Tel:

INVITATION

This is to acknowledge that we cordially invite our client 客户名称地址电话传真

Passport No. , delivered

Expiration date

Date of birth:

to visit 目的地 abound 日期

The Manager

Name:

Signed _____________________

Invitation Letters

Invite your guests with warmth and friendship!

Be sure to include in your invitation letter:

the name of the person sponsoring the event (who is the host/hostess?)

exactly who is invited (can someone bring a guest, spouse, child?)

what type of social event is being held

the date, address, and time of the event

directions or a simple map if the location may be difficult to find

what type of dress is appropriate or preferred

the phone number and deadline to re*; precede these facts with “R.S.V.P.” (French abbreviation for “please re*”).

Try to send your invitation letter two weeks or more in advance!

英文的邀请函 篇4

We would like to invite you to an exclusive presentation of our new [product]. The presentation will take place at [location], at [time] on [date]. There will also be a reception at [time]. We hope you and your colleagues will be able to attend.[company] is a leading producer of high-quality . As you well know, recent technological advances have made increasingly affordable to the public. Our new models offer superb quality and sophistication with economy, and their new features give them distinct advantages over similar products from other manufacturers.We look forward to seeing you on [date]. Just call our office at [phone number] and we will be glad to secure a place for you.尊敬的先生/女士:我们想邀请你独家介绍我们的`新产品。演讲将在[地点] [在[时间] ] [日期]进行。在[时间]处也会有一个招待会。我们希望您和您的同事能够参加。[公司]是高品质的领先生产商。正如你所知道的,最近的科技进步使公众越来越负担得起。我们的新车型提供卓越的质量和复杂的经济,他们的新特点,使他们明显的优势,从其他制造商的同类产品。我们盼望在[日期]上见到你。打电话给我们的办公室,我们会很高兴为你找到一个地方。

英文的邀请函 篇5

Letter of invitation

April 20, 20xx

Position: general manager

Name: BING DONG HE

Passport number: 3213122

BMW GUANG ZHOU CHIINA BRANCH COMPANY

Peoples republic of China

Re: invitation for business Investigation

Dear sir or madam,

On behalf of BMW Germany parent company ,we would like to invite BING DONG HE to visit our office in Munich Germany for visiting and business negotiation. The business trip will start from May 1, 20xx. .And because of the long business co-operation in future between BMW GUANG ZHOU CHIINA BRANCH COMPANY and us, they will come to Germany for many times. Please note, however, that we don’t assume any legal or financial responsibility whatever regarding the presence of He Bingdong in Germany. All expenses of his journey to Germany, their stay in Germany as well as health insurance will be borne by their employers.

Purpose:Since the financial cr****, the domestic economy firms up,the automotive industry continues to heat up , the BMW series in our country attract great concern . To innovate technology, strengthen the cooperation between BMW (China) and the German headquarters, and explore the operation mode of the BMW in Germany, General Manager and other 5 people of Guangzhou Branch are on mission to the study tour .

Particularly, we are looking forward to meeting the members of Guangzhou delegation totally 6 persons (listed attachment) led by you.

Your partner Name: Ben

英文的邀请函 篇6

Dear :

I’ll be delighted to come to your luncheon on , at o’clock.

has often spoken me of , and has told me how very much he enjoys having him for a . Although I have never met , I know him from hearing so much about him.

I assure you it will be a very great pleasure indeed to meet ! Thank you so much for asking me.

Truly Yours