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

Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Stamp Tax Policies on Securities (Stocks) for Trading of Shares in the National Equities Exchange and Quotations (NEEQ) System

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:

Beijing Financial Bureau, Beijing State Taxation Bureau:

 

For the purpose of fulfilling the spirit of the “Decisions of the State Council on Relevant Issues Concerning the National Equities Exchange and Quotations” (Guo Fa (2013) No.49), the relevant stamp tax policies for trading of shares on securities (stocks) in the NEEQ system are hereby clarified as follows:

 

Where the documents of transfer of stock rights are issued for share trading, successions and donations in the NEEQ, the transferor shall calculate and pay stamp tax for trading of shares on the securities (stocks) at a rate of 1‰ according to the actual volume of the transaction.

 

The present notice shall come into force on June 1, 2014

 

Ministry of Finance

State Administration of Taxation

 

2014-05-27   


 

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