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各省、自治区、直辖市人民政府,国务院各部委、各直属机构:为促进证券市场的健康发展,国务院决定从1998年6月12日起,对买卖、继承、赠与所书立的股权转让书据,均依照书立时证券市场当日实际成交价格计算的金额,由立据双方当事人分别按4‰的税率交纳印花税。证券(股票)交易印花税税率调整后,中央财政与地方财政对该项税收的分享比例不变,仍为中央88%,地方12%。
The people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government, the various ministries and commissions under the State Council, and their respective agencies directly under the State Council: In order to promote the sound development of the securities market, the State Council decided, starting from June 12, 1998, to issue the books of stock transfer, According to the actual price of the book on the same day immediately the securities market price calculated by the legislature according to the parties at 4 ‰ tax rate to pay stamp duty. Securities (stock) transaction stamp tax rate adjustment, the central government and local finance share of the tax rate remained unchanged, 88% of the central, local 12%.