法律英语|财政部、国家税务总局关于调整证券(股票)买卖印花税税率的公告

财税[2005]11号

颁布日期：20050124 推行日期：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^{1， 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^{2 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^{3 it accordingly.}

the Ministry of Finance

the State Administration of Taxation

January 24， 2005