额度与印花税

基本概念 Basic Concepts

差额计收算法 Difference-based Calculation

会计分录 Accounting Entries

基本概念

Basic Concepts

一般在存、贷建额/调增额度时会按照一定比率差额征收印花税，同时有起征额。

Generally, when increasing deposit or loan credit limit amounts/adjustment amounts, stamp duty is levied based on a certain percentage of the difference, with a minimum taxable amount.

差额计收算法

Difference-based Calculation

  假设税率为万分之五，最低收USD 1.00。

Assuming a tax rate of 0.05%, the minimum charge is USD 1.00.

会计分录

GL Entries

客户承担时通常在交易给客户入账后扣收，建额时往往收不到。

When the customer bears the cost, it is usually deducted after the transaction is credited to the customer's account, but it is often not collected at the time of the limit creation.