Circular on the Policy of Levying Securities (Stock) Transaction Stamp Duty on the Transfer of Preference Shares

关于转让优先股有关证券（股票）交易印花税政策的通知

Stamp duty on preference share transactions set at 0.1%

Cai Shui [2014] No.46

财税 [2014] 46号

(Issued by the Ministry of Finance and State Administration of Taxation on May 27 2014 and effective as of June 1 2014.)

(财政部、国家税务总局于二零一四年五月二十七日发布，自二零一四年六月一日起执行。)

Financial bureaux and Offices of the State Administration of Taxation of Beijing Municipality, Shanghai Municipality and Shenzhen City:

北京市、上海市、深圳市财政局、国家税务局：

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