According to the latest stamp duty policy, starting from 20 16 65438+ 10/day, the Shanghai and Shenzhen stock exchanges will no longer collect stamp duty on securities transactions separately, and all of them will be returned to the central government. So what is stamp duty? What is the development process of stamp duty? What is the latest policy of stamp duty? What is stamp duty? Stamp duty is a kind of tax levied on the behavior of signing books and collecting legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China. Development of Stamp Duty In May 2007, the Ministry of Finance issued the Notice on Adjusting the Stamp Duty Rate of Securities (Stock) Transactions, requiring both parties to pay the stamp duty of securities transactions at the rate of 3‰ respectively. In April 2008, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Notice on Adjusting the Stamp Duty Rate of Securities (Stock) Transactions, stipulating that both parties to the transaction should pay the stamp duty of securities transactions at the rate of 1‰ respectively. In other words, the stamp duty rate is reduced from 3‰ to 1‰. The reduction of stamp duty has stimulated the market and investment enthusiasm has rebounded. However, affected by the economic downturn at home and abroad, the stock market continued to fall after a short rebound. In this context, in September, 2008, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued another notice, announcing that from September, 2008 19, the collection method of stamp duty on securities (stocks) transactions will be adjusted, and the current stamp duty on securities transactions will be collected from buyers and sellers at the rate of one thousandth, and it will be adjusted to unilateral taxation. That is, the transferor is levied and the transferee is no longer taxed. The latest policy of stamp duty, the policy of unilateral collection 1‰, is still in use today. According to the tax sharing ratio of 97% by the central government and 3% by local governments, Shanghai and Shenzhen will get a total share of 7.5 billion yuan. However, according to the latest policy requirements, starting from 20 16 65438+ 10/,the Shanghai and Shenzhen stock exchanges will no longer collect stamp duty on securities transactions separately, and all of them will be returned to the central government. The above is about this legal knowledge, I hope I can help you. If you are unfortunate enough to encounter some thorny legal problems, and you have the idea of entrusting a lawyer, we have many lawyers who can provide services for you. We also support online selection of lawyers in designated areas, and all of them have detailed information about relevant lawyers.