2. Stamp duty shall be purchased and affixed by the taxpayer according to the prescribed taxable proportion and quota, that is, the tax payment obligation shall be completed. Stamp duty on securities transactions is a part of stamp duty, which is levied on the seller according to the amount of the securities transaction contract of Shuli, and the tax rate is 1‰. With the approval of the State Council, the Ministry of Finance decided to adjust the stamp duty policy on securities transactions from September 19, 2008, from the current bilateral collection to unilateral collection, that is, only the seller (or the transferor who inherits and donates the A shares and B shares) will be charged with stamp duty on securities (stocks) transactions, and the buyer (transferee) will not be taxed. The tax rate remains at 1‰.
Stamp duty is a very old tax, people are familiar with it, but little is known about its origin. From the perspective of tax history theory, the "introduction" of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty. And there are many anecdotes.
In A.D. 1624, the Dutch government had an economic crisis and financial difficulties. In order to solve the financial needs, Maurice, the ruler who was in power at that time, proposed to increase taxes to solve the difficulty of expenditure, but he was afraid of people's opposition, so he asked government ministers to make suggestions. The ministers discussed it, but they couldn't come up with a wonderful way to kill two birds with one stone. As a result, the ruling class in the Netherlands adopted the method of public bidding to seek a new tax design scheme and a clever way to collect money. Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants. It can be seen that the generation of stamp duty is more legendary than other taxes.
The designer of stamp duty is original. He observed that people use a lot of documents such as contracts and loan vouchers in their daily lives, which are continuous. Therefore, once taxes are levied, the tax source will be very large; Moreover, people also have a psychology that a voucher will become a legal document if it is stamped by the government, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty. straight
In this way, stamp duty is praised by bourgeois economists as a "good tax" with light tax burden, prosperous tax sources, simple procedures and low cost. Kolebe of Britain said: "The technology of taxation is to pluck the most goose feathers and listen to the least goose crowing". Stamp duty is this kind of tax with the characteristics of "listening to the least geese".
Since 1624, when stamp duty first appeared in the Netherlands, European and American countries followed suit because of its simplicity and convenience. Stamp duty was levied in Denmark in 1660, France in 1665, parts of North America in 167 1 year, Austria in 1686 and Britain in 1694. In a short time, it has become a widely used tax in the world, and it is popular in the world.
According to the Provisional Regulations on Stamp Duty, stamp duty is levied on buyers and sellers at the rate of 0.5 ‰ of the amount recorded in the transaction contract.
The name of stamp duty comes from China. 1889 (Guangxu 15), Yi Kuang, Prime Minister and Minister of Naval Affairs, asked the Qing government to set up a tax system with a certain pattern to show the tax payment. It may be due to translation reasons, and it is called stamp duty. Later, in 1896 and 1899, Chen Bi and Wu Tingfang raised stamp duty again respectively, and learned about the tax regulations of many countries. It was not until 1903 that the Qing government made up its mind to formally handle it, but it was immediately opposed by the provinces and had to give up. 1904 Yi Kuang, Minister of Military Affairs, and 1907 branch requested the Qing government to start tax business because of the opium ban, and drew up the Stamp Duty Rules and the Official Stamp Tax. This time, it was finally approved, and it was decided again that 1908 should be tried out in Zhili first, but it was opposed by businessmen and dragged to1908. In particular, it is pointed out that there is no clear concept of stamp duty in western countries. It was the Qing government in China that put forward the concept of stamp duty in the early stage. Another reason is that the Qing government included all kinds of taxes in the stamp duty category for the sake of simplicity. Stamp duty is an invention of China. In order to implement the stamp duty system, the Qing government invited Britain to print three-year stamp duty stamps in 1896, Japan in 1902 and the United States in 1908 respectively. Because it could not be implemented, only the "red stamp" was stamped into stamps, while the tax stamps printed by Japan and the United States were not used.
After the Revolution of 1911, the Beiyang government officially promulgated the Stamp Tax Law in 19 12 10, and it was officially implemented in 19 13. This is the beginning of collecting stamp duty in China. From 19 13 to the end of 1949, the government of the Republic of China * * * printed and issued 9 sets of tax stamps, 29 sets of tax stamps were printed locally, and tax stamps such as deed tax stamps, exchange paper and judicial paper were also printed. Among them, the famous ones are "Great Wall Map", "Golden Harvest Map" and "Sun Yat-sen Statue". During this period, various revolutionary base areas and liberated areas under the leadership of the * * * production party in China also printed a variety of tax stamps. Since1May, 938, the Shanxi-Chahar-Hebei Border Region has printed and issued tax stamps in Northeast China, Shandong, Central China, Shaanxi-Gansu-Ningxia, Dongjiang and other places. Some of them were printed on the tax stamps of the Republic of China, and some were printed by the revolutionary government itself. Such as "sailing boat", "factory" and "transportation".
After the founding of the People's Republic of China, due to the disunity of taxation, the central government promulgated the National Principles for the Implementation of Tax Administration on 1950 1 month, and the Provisional Regulations on Stamp Duty on 1 February, and on195/kloc- During this period, the central government issued "flag ball map" tax stamps in 19491month respectively; In July of 1952, tax stamps for "machine drawing" and "pigeon ball drawing" were issued, and they have been used in 1958. In that year, the national tax reform was implemented, and the central government abolished stamp duty and incorporated it into the consolidated industrial and commercial tax. 1On August 6th, 988, the People's Republic of China * * * and the People's Republic of China the State Council 1 1 issued the Provisional Regulations on Stamp Duty of the People's Republic of China, which stipulated that stamp duty should be levied uniformly throughout the country again. Stamp duty was officially resumed on 1 October1day that year. State Taxation Administration of The People's Republic of China supervised the issuance of the third set of stamp duty tickets for New China, with patterns representing aerospace, drilling, land, sea and air transportation, steelmaking, harvesters, universities, etc. This set of stamp duty tickets is called "construction map". In 200 1 year, China printed and distributed a set of nine tax stamps of "socialist modernization map" and also printed a sheetlet. In 2003, China printed and distributed the third set of stamps "World Cultural Heritage Map of China" after the resumption of stamp duty. At the same time, it printed a sheetlet, one in six, one souvenir sheet and one promissory note, and made a commemorative album.