Ministry of Finance, State Administration of Taxation Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of the Taxation Policies for the Pilot Reform Cai Shui [2005] No.103 To the departments (bureaus) of public finance, the bureaus of state taxation and local taxation of all provinces, autonomous regions, With a view to accelerating the development of the capital market and the entire circulation of stock market and promoting the smooth I. The stamp tax on the stock transfer, which occurs during the course of the pilot reform of share-trading when a non-circulation stock II. The enterprise income taxes and individual income taxes on the income of shares, cash, etc. paid by a non-circulation stock shareholder III. The aforesaid provisions shall come into force as of the date of promulgation. Ministry of Finance State Administration of Taxation June 13, 2005 |
Ministry of Finance, State Administration of Taxation
2005-06-13