announcement
high
2021-11-14 21:49:00
Announcement on the Application of Tax Policies for the Beijing Stock Exchange
关于北京证券交易所税收政策适用问题的公告
财政部
mof
This document clarifies the application of existing tax policies to the Beijing Stock Exchange, confirming that the preferential tax policies applicable to the National Equities Exchange and Quotations (NEEQ) system will also apply to the new exchange.
Document Text
1,764 characters
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财政部 税务总局公告2021年第33号<br>
为支持进一步深化全国中小企业股份转让系统(以下称新三板)改革,将精选层变更设立为北京证券交易所(以下称北交所),按照平稳转换、有效衔接的原则,现将北交所税收政策适用问题明确如下:<br>
新三板精选层公司转为北交所上市公司,以及创新层挂牌公司通过公开发行股票进入北交所上市后,投资北交所上市公司涉及的个人所得税、印花税相关政策,暂按照现行新三板适用的税收规定执行。涉及企业所得税、增值税相关政策,按企业所得税法及其实施条例、《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)及有关规定执行。<br>
特此公告。<br>
财政部 税务总局<br>
2021年11月14日
Topics
capital markets
taxation
financial regulation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2021-11-14 21:49:00 |
| Category | regulation |
| Policy Area | 资本市场税收 |
| CMS Category | 政策发布 |
Verification
References (2)
| unkn 财税〔2016〕36号 | formal |
| cent 财政部国家税务总局关于全面推开营业税改征增值税试点的通知 | named |
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