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How to tax the share transfer?
The following is the answer to how to tax the equity transfer. The transferor shall pay stamp duty on securities (stocks) transactions at the rate of 1‰. Policy:1990 On June 28th, Shenzhen promulgated the Interim Provisions on Tax on Income from Equity Transfer and Individual Holding of Stocks. At first, stamp duty was levied on stock transactions, and the seller paid 6‰ of the transaction amount. From September 19, 2008, the collection method of stamp duty on securities (stocks) transactions was adjusted. The current A-share and B-share transfer documents written by the transaction, inheritance and donation offices were collected with stamp duty on securities (stocks) transactions at the rate of 1‰, which was adjusted to unilateral taxation, that is, the A-share and B-share transfer documents written by the transaction, inheritance and donation offices. Warm reminder: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Related to Stamp Duty Policy on Stock Trading of Listed Companies (Cai Shui [2010] No.7) stipulates that according to the current stamp duty policy, the stock transfer of investors in listed companies is not within the scope of stamp duty collection on stock trading, and stamp duty on stock trading is not levied. The above policy can be understood as follows: the equity transfer caused by the equity contribution of listed companies is not regarded as stock trading. Three. The transferor of preferred shares shall pay stamp duty on securities (stocks) transactions at the rate of 1‰. Policy: Caishui [2065,438+04] No.46 stipulates that preferred shares will be bought, sold, inherited and donated in Shanghai Stock Exchange, Shenzhen Stock Exchange and the national share transfer system for small and medium-sized enterprises from June 2065,438+04 to June 65,438+0.