Home > Stamp Tax > Text

Stamp TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement on the Management Issues after Abolishing Two Non-administrative Examination and Approval Items Concerning the Securities (Stock) Transaction Stamp Tax

Document No.:

Taxes:Stamp Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-09-14


In accordance with the provisions of the Announcement of the State Administration of Taxation on Publicizing the Abolished 22 Non-administrative Taxation Examination and Approval Items (Announcement No. 58 of the State Administration of Taxation in 2015), the management issues, after abolishing the two non-administrative examination and approval items of exempting the securities (stock) transaction stamp tax from the state-owned stock equities of the listed companies when they are transferred for free and exempt China Cinda Corporation and other three finance asset management companies from the securities(stock) transactions stamp tax when they sell the listed companies’ stock equities, is hereby announced as follows:

I. The in-charge taxation authorities of the place where the security market is located (State Taxation Bureaus of Beijing, Shanghai and Shenzhen Cities) shall establish at the counter of the sales department of securities depositary and clearing companies the 
Register Book for Recording the Transfers of the State-owned Stock Equities of the Listed Companies for Free which are Exempted from the Securities (Stock) Transaction Stamp Taxand the Register Book for Recording the Transfers of the Stock Equities of the Listed Companies Sold by the Four Finance Asset Management Companies which are Exempted from the Securities (Stock) Transaction Stamp Tax(hereinafter referred to as the Register Book, see the attachments).

II. Specific Operational Rules

1. The applicants (transferors, the same hereinafter) shall fill in relevant contents   concerning the changes of the stock equities;

2. The in-charge taxation authorities of the place where the security market is located shall handle relevant procedures, after they commissioned the local securities depository and clearing companies to verify case-by-case the contents filled in by the applicants;

3. The in-charge taxation authorities of the place where the securities market is located shall regularly check and verify the contents filled in the Register Book.

4. After the end of the year, the securities depository and clearing companies shall submit the Register Book to their local in-charge taxation authorities for future check.

III. From the year of 2015, the in-charge taxation authorities of the place where the security market is located shall, within one month after the end of the year, based on the above-mentioned requirements, summarize and analyze the contents filled in the Register Book, and report the main status to the State Administration of Taxation in writing.

The Announcement shall be executed from the issuance date.

The announcement is hereby given.


State Administration of Taxation

September 14th, 2015



Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001