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财政部决定从2001年11月16日起,调整证券(股票)交易印花税税率。对买卖、赠与所立的 A 股、B 股股权转让书据,由立据当事人分别按2%的税率缴纳证券(股票)交易印花税。我们认为,股票印花税的下调必将引出今日一波 A、B 股市场行情,而且对于今后市场交投具有重要的影响。同时,下调印花税也表明管理层搞活市场的决心。与10.23日暂停国有股减持消息相比,降低股票交易印花税是一个实质利好,相信市场对此消息有比较明显的反映。
Ministry of Finance decided from November 16, 2001 onwards, adjust the securities (stock) transaction stamp duty rate. For the sale and purchase of the promissory notes of A shares and B shares transferred by the parties, the taxpayers shall pay stamp duty of securities (stock) transaction at the rate of 2% respectively. We think the downgrade of stock stamp duty will surely lead to a wave of A-share market and B-share market today, and will have an important impact on future market trading. At the same time, the stamp duty reduction also shows management’s determination to invigorate the market. Compared with the suspension of the state-owned shares reduction on October 23, news of reducing stamp duty on stock transactions is a real good. I believe there is a clear market reaction to this news.