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  • 财政部、国家税务总局关于调整证券(股票)交易印花税税率的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Stamp Tax Rate of Securities (Stock) Transaction

    财税[2005]11号

    颁布日期:20050124  实施日期:20050124  颁布单位:财政部、 国家税务总局

      Cai Shui [2005] No. 11

      Shanghai Municipal Financial Administration, Shanghai Municipal Administration of State Taxation, Shenzhen Municipal Financial Administration, Shenzhen Municipal office of State Taxation, Shanghai Stock Exchange, and Shenzhen Stock Exchange:

      Upon the approval of the State Council, the stamp tax rate of securities (stock) transaction is decided to be adjusted from January 24, 2005. For those who deal in, inherit or donate the documentation of transfer of the stock right of A and B shares, both parties who sign the documentation shall pay stamp tax of the securities (stock) transaction according to the rate of l‰。

      Please implement it accordingly.

      the Ministry of Finance

      the State Administration of Taxation

      January 24, 2005

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