Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Concerning Securities (Stock) Transaction Stamp Tax for Stock Transfers on the National Equities Exchange and Quotations System

This notice clarifies that for stock transfers on the National Equities Exchange and Quotations (NEEQ) system, the transferor shall pay securities transaction stamp tax at a rate of 1‰ on the actual transaction amount, effective from June 1, 2014.