: The relevant issues are hereby notified as follows:
1. Since March 1 2065438, the initial public offering listed companies (hereinafter referred to as newly listed companies) whose subscription date of online issuance funds is after March 1 2065438 (inclusive) will make all preparations in accordance with the business regulations of the securities registration and clearing company, and report the initial registration of shares to the securities registration and clearing company.
The original cost of restricted shares refers to the purchase price of restricted shares and related taxes paid in accordance with regulations.
2. The original cost data and verification report provided by the newly listed company shall include but not be limited to the following contents: the name of the securities holder, the valid ID number, the securities account number, the full name of the newly listed company, the number of restricted shares held by the newly listed company, the original cost per share of the restricted shares held by the newly listed company, etc.
Each individual shareholder holding restricted shares of a newly listed company can only declare one original cost. Where the restricted shares acquired by individuals have different costs, the original cost per share shall be calculated by weighted average according to the number of shares acquired each time, that is, the weighted average cost of acquiring restricted shares in stages = (the original cost per share for the first time × the number of shares acquired for the first time+the original cost per share for the nth time × the number of shares acquired for the nth time), and accumulated.
III. After receiving the relevant information provided by the newly listed company, the securities registration and clearing company shall timely implant the original cost data into the securities settlement system. If an individual transfers the restricted shares of a newly listed company, the securities registration and clearing company will directly calculate the amount of personal income tax to be withheld according to the actual transfer income, the original cost of implanting the restricted shares in the securities settlement system, and the balance of the actual transfer income after deducting the original cost and reasonable taxes and fees, and the tax rate of 20% is applicable. Reasonable taxes and fees refer to stamp duty, commission, transfer fees and other transaction-related taxes and fees generated during the transfer of restricted shares.
4. If the newly listed company is really unable to provide the original cost information and verification report when applying for the initial registration of shares, the Securities Depository and Clearing Corporation will no longer accept the original cost information and verification report declared by the newly listed company after completing the initial registration of shares, and verify the original cost and reasonable taxes and fees of restricted shares according to 65,438+05% of the actual transfer income.
Five, individuals in the securities registration and clearing company for the transfer of taxable restricted shares without lifting the ban, the original price of restricted shares obtained by the transferee shall be determined according to the transfer price determined by the transferor's tax payment certificate, personal income tax settlement declaration form for the transfer of restricted shares and other materials; If the transferor's securities account is an institutional account, when the transferee transfers the restricted shares again, the original cost and reasonable taxes of transferring the restricted shares shall be verified according to 15% of the transferee's actual transfer income.
Speech by the Bank on the May 4th Youth Day 1
All members and young friends of xx Branch of China xx Bank,
Hello! On the oc