Ministry of Finance and State Administration of Taxation, Adjustment of the Rate of Securities (Stock) Transaction Stamp Duty Circular

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

February 28, 2005 | BY

clpstaff &clp articles

Issued: January 24 2005Effective: as of date of issueMain contents: Starting from January 24 2005, the parties, who enter into an equity transfer document…

Clp Reference: 3200/05.01.24 Promulgated: 2005-01-24 Effective: 2005-01-24

Issued: January 24 2005
Effective: as of date of issue

Main contents: Starting from January 24 2005, the parties, who enter into an equity transfer document of A shares or B shares for the purposes of purchase and sale, inheritance, or gift, shall pay securities (stock) transaction stamp duty at the rate of 0.1%.

clp reference:3200/05.01.24promulgated:2005-01-24effective:2005-01-24

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]