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CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE STAMP TAX RATE OF SECURITIES (STOCK) TRANSACTION

the Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Stamp Tax Rate of Securities (Stock)
Transaction

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￿￿p>Please implement it accordingly.

the Ministry of Finance

the State Administration of Taxation

January 24, 2005



 
the Ministry of Finance, the State Administration of Taxation
2005-01-24

 






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