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Notice of the Ministry of Finance and the State Administration of Taxation on the Policies of the Stamp Duty on the Securities Trading of Preferred Shares(Stocks)

Document No.:

Taxes:Stamp Tax

Date of Promulgation:2014-06-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2014-05-27

Annex:

Financial Bureaus and State Taxation Bureau of Beijing, Shanghai, and Shenzhen:

 

In order to implement the principles specified in the “Guiding Opinions on Pilot Program of Preferred Shares” (Guo Fa [2013] No.46) issued by the State Council, the policies for the stamp duty on the securities trading of preferred shares (stocks) are hereby clarified as follows: 

The transferor of a share transfer document executed for trading, inheriting or donating preferred shares via the Shanghai Stock Exchange, the Shenzhen Stock Exchange or the National Equities Exchange and Quotations System shall calculate and pay the stamp duty for the trading of securities (shares) at the rate of 1‰ of the actual transaction value at the time of document establishment.

The Notice shall be implemented as of June 1, 2014.

 

Ministry of Finance

State Administration of Taxation

 

2014-05-27   

 

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